Dorian Company specializes in producing a set of wood patio furniture consisting of a table and four chairs. The set enjoys great popularity, and the company has ample orders to keep producing going at its full capacity of 2,000 sets per year. Costs are listed and classified as follows: Cost Item Variable Fixed Period Direct Product Indirect Product Direct Labor $118,000 $118,000 Advertising $50,000 $50,000 Factory Supervision $40,000 $40,000 Property Taxes, Factory $3,500 $3,500 Sales Commissions $80,000 $80,000 Insurance, Factory $2,500 $2,500 Depreciation, Admin $4,000 $4,000 Equip Lease cost, Factory Equip $12,000 Ind Materials, Factory $6,000 Depreciation, Factory $10,000 $12,000 $6,000 $10,000 Admin Office Billing $3,000 $3,000 Supplies Admin Office Salaries. $60,000 $60,000 Direct Materials $94,000 $94.000 Utilities, Factory $20,000 $20,000 TOTALS $321.000 $182,000 $197,000 $212,000 $94,000