Having trouble computing the average product cost

The Dorilane Company produces a set of wood patio furniture consisting of a table and four chairs. The company has enough customer demand to justify producing Its full capacity of 3,900 sets per year. Annual cost data at full capacity follow: Direct labor $ 93, 090 Advertising $ 98, 0ce Factory supervision $ 66, 000 Property taxes, factory building $ 19,000 Sales commissions $ 55,000 Insurance, factory $ 7,009 Depreciation, administrative office equipment $ 2, 020 Lease cost, factory equipment $ 14,060 Indirect materials, factory $ 18, 600 Depreciation, factory building $ 105,000 Administrative office supplies (billing) $ 4,000 Administrative office salaries 0ee 'Let $ Direct materials used (wood, bolts, etc.) $ 429,080 Utilities, factory $ 41, 090 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. Note that each cost item is classified in two ways: first, as variable or fixed with respect to the number of units produced and sold; and second, as a selling and administrative cost or a product cost. (If the item is a product cost, it should also be classified as either direct or Indirect.) 2. Compute the average product cost of one patio set. 3. Assume that production drops to only 1,000 sets annually. Would you expect the average product cost per set to Increase, decrease, or remain unchanged? & Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Compute the average product cost of one patio set. (Round your final answer to nearest whole dollar.) Average product cost per set