1st part is the table to reference, the first part I need help with is on the bottom, the second part is on right. Thank you.

led Homework i Saved cost. (If the item is a product cost, it should also be classified as either direct or indirect.) 2. Compute the average product cost of one patio set. 3. Assume that production drops to only 1,000 sets annually. Would you expect the average produ or remain unchanged? Case 1-26 (Algo) Cost Classification and Cost Behavior [LO1-1, LO1-2, LO1-3, LO1-4] Complete this question by entering your answers in the tabs below. The Dorilane Company produces a set of wood patio furniture consisting of a table and four chairs. The company has enough customer demand to justify producing its full capacity of 3,800 sets per year. Annual cost data at full capacity follow: Required 1 Required 2 Required 3 Direct labor $ 87,000 Advertising $ 102,000 Compute the average product cost of one patio set. (Round your final answer to nearest whole dollar.) Factory supervision $ 66,090 Property taxes, factory building $ 19, 090 Sales commissions $ 64, 090 Average product cost per set Insurance, factory $ 5,0 Depreciation, administrative office equipment $ 3,000 e cost, factory $ 13,000 Indirect materials, factory $ 20,000 Depreciation, factory building $ 110, 009 Administrative office supplies (billing) $ 6,000 Administrative office salaries $ 107,000 Direct materials used (wood, bolts, etc. ) $ 433, 000 Utilities, factory $ 48,000 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. Note that each cost item is classified in two ways: first, as variable or fixed with respect to the number of units produced and sold; and second, as a selling and administrative cost or a product cost. (If the item is a product cost, it should also be classified as either direct or indirect.) 2. Compute the average product cost of one patio set. 3. Assume that production drops to only 1,000 sets annually. Would you expect the average product cost per set to increase, decrease,