The document presents the costs incurred by Maderas del Norte Ltd. in manufacturing office desks in August 2016. It lists materials, direct labor costs, manufacturing overhead costs, administrative costs, financial costs, and the total costs. The largest material costs were for guayacan and caracoli wood. Direct labor included costs for a cutter, carpenter, sander, supervisor, and cleaning assistant. Manufacturing overhead encompassed rental of premises, utilities, depreciation of equipment, and preparation/packaging. Administrative costs included the manager's salary and secretary's salary. Financial costs were interest paid to banks. The total cost for manufacturing the desks was $11,428,454.