Artel Corp is a manufacturer of calculators. Every month, 10,000 units of calculators are produced. The following are expenses incurred in October 2019:

All supporis are ior manuiacturng aeparments ** The space rental is necessary when the sales office is converted to raw material storage space. a) Classify the above costs according to categories as in the table below. Compute the total cost for each category. (15 marks) b) Calculate the cost per unit calculator. (5 marks) c) One of the costs listed above is an opportunity cost. Identify this cost and explain why it is an opportunity cost