$1$

$2$ The following is a list of costs and amounts for Stelia Industries' latest month. Stelia makes one product, a metallic, reusable water bottle.

$3$

$\backslash$table$[[$Stainless steel sheet metal,$$,6,523],[$Rubber caps,$3,284,],[$President$\text{'}$s salary,$4,752,],[$Shipping to customers,$1,154,],[8,$Wages for maintenance crew,$2,865],[9,$Insulation for bottles,$1,141],[10,$Stainless steel finishing solution,$1,585],[11,$Sandpaper,$256],[12,$Advertising expense,$6,985],[13,$Assembler wages,$12,853],[14,$Depreciation on office equipment,$152],[15,$Depreciation on milling machine,$3,974],[16,$Property tax for factory,$1,554],[17,$Supervisor salary,$3,258],[18,,]]$

Required:

Use the information above to calculate the amounts below.

Tip: Keep the cells in the formulas in the order given in the data.

$\backslash$table$[[1.$ Direct Costs,$],[2.$ Indirect Costs,$],[3.$ Direct Materials,$],[4.$ Direct Labor,$],[5.$ Manufacturing Overhead,$],[6.$ Total Product Cost,$],[7.$ Period Cost,$],[8.$ Variable Cost,$],[32.$ Fixed Cost,$],[33,]]$