Hello, can you please help me with this two-part problem. First (part one listed below) have problems filling in the chart. I have to put list of items and cost and part two chart listed on the last image for variable cost. Thank you for your help in advance.

Thank you

A A A A A A A A The Business Situation Concrete Helmet Company is a newly formed company that manufactures bicycle helmets. The company began operations January 1, 2020. Its accountant quit the second week of operations, and the company is searching for a replacement. The company has decided to test the knowledge and ability of all candidates interviewing for the position. Each candidate will be provided with the information below and then asked to prepare a series of reports, schedules, and budgets based on the information. The information provided to each candidate is as follows: Cost Items and Account Balances Administrative salaries. .....$10,500 10,500.00 Advertising for helmets... ...$11,000 11,000.00 Cash, January 1........................................$0 Depreciation on factory building................ $1,500 1,500.00 Depreciation on office equipment.............. .$800 800.00 Insurance on factory building................. $1,200 1,200.00 Miscellaneous expenses - factory.............. ..$500 500.00 Office supplies expense.............................. $300 300.00 Professional fees..................................... ..$800 800.00 Property taxes on factory building............... .$400 400.00 Raw Materials used in production................. $60,000 60,000.00 Rent on production equipment.................... .$5,000 5,000.00 Research & Development. ............... $10,000 10,000.00 Sales commissions (10% of sales)..... .........$32,000 32,000.00 Utility costs - factory... ........... $900 900.00 Wages - Factory direct labor..................... $87,500 87,500.00 Work in process, January 1..... Work in process, January 31. $0 Raw materials inventory, January 1........... Raw materials inventory, January 31.......... $12,000 12,000.00 Raw materials purchases............. $72,000 72,000.00 Finished goods inventory, January 1.............$0 A A A A A A A A A A "Y O . ....... A $0 A A A Production and Sales Data Number of helmets produced Expected sales in units for January Expected sales in units for February Desired ending inventory Direct materials needed per 1 finished unit Direct materials cost Desired direct materials inventory Direct labor hours per unit Direct labor hourly rate 10,000 8,000 $40 Unit sell price 10,000 20% of next month's sales 1 Kilogram $6 per kilogram 20% of next months' production 0.35 hour $25 per hour Cash Flow Data Cash collection from customers: 70% in month of sale and 30% the following month. Cash payments to suppliers: 75% in month of purchase and 25% the following month. Income tax rate: 35% Manufacturing overhead and selling and administrative costs are paid as incurred. Desired ending cash balance: 20,000 (financing is necessary if cash balance falls below the $20,000 minimum). Instructions Using the data presented above, complete the following 10 parts using this Excel workbook. 1. Classify the costs as either product costs or period costs using the five-column table in the Excel workbook for part 1. Enter the dollar amount of each cost in the appropriate column and total each classification. 2. Classify the costs as either variable or fixed costs. Assume there are no mixed costs. Enter the dollar amount of each cost in the appropriate column and total each classification. Assume Misc. expense-factory and Utility costs-factory are fixed costs. Part 1 - Classify the COSTS as either product costs or period costs using the below 5 column table. Enter the dollar amount of each cost in the appropriate column and total each classification. Product Costs Item Direct Materials Direct Labor Manufacturing Overhead | Period Costs Totals Concrete Helmet Company - Case project Part 2 - Classify the COSTS as either variable or fixed costs. Assume there are no mixed costs. Enter the dollar amount of each cost in the appropriate column and total each classification. **Assume the Misc. expense-factory and Utilitiy costs-factory are a fixed cost. Item Variable Costs Fixed Costs Total Costs Totals