1. Maple board (1@ $200.00 each) 2. Aluminum trucks (2 @ $50.00 each) 3. Polyurethane wheels (4@ $30.00 each) 4. The full precision, metal ball bearings for the wheels (4@ $25.00 each) Some incidental costs of production are: the glue (an approximate cost of $1.50 per board)used in producing the maple boards and the grip tape (approximately $2.75 per board) which is applied to provide traction afterthe design has been painted on the surface of the board All the skateboards are handmade and assembled by skilled workers who are paid $25.00 per hour. takes approximately 2 hours to assemble each board and apply the grip tape after the artists have completed the design. It Name and ZID# In addition, skilled artists paint each of the boards with the image of a Wyvern Dragon. It is then covered with a clear coat varnish to protect the design. These skilled artists are paid as much as $55 per hour for their work. It takes the artists approximately 3 hours to paint on the Wyvern dragon design from which the skateboard gets its name. A supervisor was hired to oversee production; her monthly salary will be $8,000. The property taxes on the production facility will be approximately $3,000 per month and utilities will run approximately $150 permonth. Factoryjanitorial costs are usually $1,200 per month, factory maintenance costs are $2,500 permonth and advertising costs are $2,000 per month. Insurance costs on the factory building and its contents is $1,500 per month. Depreciation on the factory buildingis $5,400 per month. It costs approximately $50.00 to ship each of the finished skateboards to a customer. Tony Hawk, the CEO of Hawk Skateboards, visits all of his facilities over the course of a yearto check on production quality. His monthly salary is $80,000. Administration of all facilities, including the one in DeKalb, is done at Hawk Skateboard's Headquarters in Chicago, IL. Administrative office salaries are $110,000 per month and administrative office supplies (billing) are $4,000 per month. REQUIRED Part 1 (Worth 9.5 pts): For the following items listed below, please indicate, by placing anX in the appropriate column, whether it is a variable or fixed cost in relationshipto the number of skateboards produced; then determine whether the cost is a period (selling or administrative) or product cost (DM, DL, or MOH) by placing the correct dollar amount per month (or per unit) under the appropriate column. Name and ZID# Respact to theNumber of Skateboards Producad or Sold Period Cost Cost Item Variable Fired SellingAdministrative Direct Indirect xample: Cost of maple board per unit $200 Assembly labor cost per unit Depraciation of tha building permonth Advertising cost par mont Administrative office salaries permonth Factory utility costs per month Property taxes on building per month Cost ofpolyurethane wheels (4)perunit Administative office supplies (billing pr onth. Cost of ball bearings (4) per unit CEO Tony Hawks salary per month Factory maintanance costs permonth Name and ZID#