Cost item Amount Direct material 80000 Direct labour 90000 Advertising 40000 Factory supervision 50000 Sales commission 60000 Depreciation,administrative office equipment 5000 Indirect material 7000 Depreciation factory buipdings 10000 Administrative office supplies 3000 a)what is total cost? b)what is total direct produce cost? c)what is in total direct produce cost? d)under variable costing,what is the average unit produce for the specific period?consider that during this specific period 1000 units of only one type of produce were manufactured? e) )under absorption costing,what is the average unit produce for the specific period?consider that during this specific period 1000 units of only one type of produce were manufactured