Elegant Manufacturing has a factory that produces custom bathroom cabinets. It has multiple product lines.

Materials and labor for the cabinets are determined by each job. To simplify the assignment, we will assume the following average costs

The following information highlights Elegant Manufacturings cost structure for 2018.

• The materials include $1,600 for the wood and other materials on a per job basis.
• It requires 20 hours of labor on average for a custom bathroom. The hourly rate is $15.
• The sales price will be set at a markup of 75%.
• The company estimates that it will have 20,000 direct labor hours in total for the bathroom cabinets.
• It assumes 1,000 units are sold on average per year.

A breakdown of estimated yearly costs related to the bathroom cabinets follows:

	Salaries- office & administrative				$ 450,000
	Salaries for factory supervisors, janitor and security				$ 180,000
	Office Rent				$ 125,000
	Factory Rent				$ 20,000
	Office Utilities and Misc office expenses(based on units sold)				$ 10,000
	SalesTravel(based on units sold)				$ 24,000
	Insurance - office				$ 12,000
	Depreciation - office equipment				$ 40,000
	Depreciation for factory equipment				$ 70,000
	Advertising				$ 20,000
	Sales commissions(based on units sold)				$ 45,000
	Factory Property taxes				$ 10,000
	Maintenance for factory equipment				$ 80,000

Please identify and calculate totals for the following classifications on ALL costs listed on the first page: variable and fixed costs; product and period costs. The schedule should contain numbers for each area on a yearly basis. For the variable cost, also show them on a per unit basis. (must be calculated based on 1000 units above).

you need to distinguish between product vs. period costs and variable vs fixed costs. Please don't forget all costs for this company (not just the ones listed above in the table)