For the production, distribution and sales of a product during one specific time period the following costs were captured by the company International Production & Transport LTM:

Direct materials worth 8,500 were used.

The administrative salaries were 5,000.

The salaries been paid to workers, who were employed in the production of the product, are amounting to 11,000.

The remuneration of production supervisors (employees who supervised the workers in production) was 3,600.

The sales staff was paid for their services by the company International Production & Transport LTM and the sales salaries were 2,900 (the maximum cost level due to an extraordinary sales increase).

The sales commissions, given as additional fees (fees are proportional to sales after the minimum of 500) to the sales staff for this time period, were 1,600.

Depreciation is expensed on a straight-line basis (meaning the same amount is expensed in each period over the assets useful life). Thus, the company International Production & Transport LTM calculates the production machinery depreciation at 900.

The usual cost of advertising for the promotion of this product was 2,500 (a product promotion is performed in every time period).

You are requested to classify the above expenditure into (and providing the relevant sum in each case):

a. Manufacturing direct costs and indirect (or overhead) costs for the examined period.

b. Selling, general, and administrative (SG&A) expenses.

c. Mixed (semi-variable) costs of this specific time period.

d. Total cost for the company International Production & Transport LTM.