D B E F Naples Springs Limited manufactures a patented product within a very extensive Just-in-Time (JIT) inventory management system As a result of their IT system, they never have any inventory of raw materials, work-in-process or finished goods. The company's comparative income statement for the past 3 months is provided below. Naples Springs Limited Comparative Income Statement For the 3 months ended September 30, 2021 mahar Comparative Income Statement For the 3 months ended September 30, 2021 July August Units produced and sold 3,000 3,750 September 4,500 $ 426,600 $ 531,600 $ 636,600 Sales revenue Cost of Good Sold Direct materials Direct labour Manufacturing overhead 75,000 30,000 77,600 182,600 244.000 93,750 37,500 92,350 223,600 308,000 112,500 45,000 108,100 265,600 371,000 Gross Margin Selling and Administrative Expenses Shipping expense Advertising expense Salaries and commissions Insurance expense Office expenses 50,600 76,600 113.600 15,600 48,600 305.000 (61 000) $ 56,600 76,600 131,600 15,600 48.600 329.000 (21 000 $ 62.600 76,600 149,600 15,600 48,600 353,000 18,000 Operating Income (Loss) $ Required in the following table, using the drop-down lists provided, Identity each of the company's expenses as (1) variable, fixed or mixed and (2) direct, indirect or both direct and indirect as to units produced or sold Analysis of Expenses (2) Direct materials Direct labour Manufacturing overhead 5 Shipping expense 6 Advertising expense Salaries and commissions 38 Insurance expense 39 Office expenses 40 41