3. Heritage Company manufactures a beautiful bookcase that enjoys widespread popularity. The Company has a backlog of orders that is large enough to keep production going indefinitely at the plant's full capacity of 4,000 bookcase per year. Annual cost data at full capacity follow: Direct materials used (wood and glass) 430,000 Administrative office salaries 110,000 Factory supervision 70,000 Sales commissions 60,000 Depreciation, factory building 105,000 Depreciation, administrative office building 2,000 Indirect materials, factory 18,000 Factory labor (cutting and assembly) 90,000 Advertising 100,000 Insurance, factory 6,000 Administrative office supplies 4,000 20,000 45,000 Property taxes, factory Utilities, factory Required: Prepare an answer sheet with the column headings shown below. Enter each cost item on your answer sheet (40 Marks) Cost item Materials used Selling or administrative Cost behavior cost Production cost Variable Fixed Direct Indirect 430,000 430,000 110,000 110,000 Administrative office salaries