f. Outdoor Chef Grill Company budgeted the following fixed costs for anticipated production in January. The list below includes fixed MOH expenses and Fixed S&A expenses. Please categorize the fixed cost as MOH or S&A (Period) prior to completing any calculations. Advertising Expenses $24,000 Sales monthly salary (not commission) $7,500 Factory Insurance $2,000 Production Supervisor Salary $9,900 Executive officer salaries $25,000 Indirect Labor Salaries for Quality Control $2,800 Factory Depreciation $4,000 Corporate Office Building Depreciation $3,100 Hint. The sum of the FMOH costs above will appear in MOH Budget. The sum of the Fixed S&A (Period) costs will appear in the S&A Budget. Hint. For non-cash expenses, please divided the fixed non-cash expenses between Master and Backyard. g. Total estimated VMOH expenses are $41,000 for the month of January. VMOH expenses are allocated to the products based on a single PDOR rate using the allocation base, TOTAL DL HOURS. Requirement: Please calculate a PDOR for the company using Total DL hours. Hint, you will only have one PDOR for the company. There will NOT be two separate PDORs for the Backyard and Master product