"ABC" manufactures furniture. The production of May 2021 was 50 pieces of furniture that had been all sold. The price for each furniture is $100. Below there are information about the production, distribution and sales of the furniture produced in May 2021: Cost of direct materials used $15,000. Salaries paid to workers at production line $12,000. Administrative expenses were $3,000. The cost of sales stuff was $2,000. Commissions over sales were $20 per furniture. The cost of advertisements was $10 per furniture. Furthermore, Sarah Building Furniture Enterprise paid salaries to managers $7,000 and calculate depreciation of the assets in the production $500. You are requested to calculate the below: a) The direct and indirect cost of the period May 2021. b) The total costs of selling, general and administrative expenses. c)The total cost of the furniture. d) The gain or loss of the company.