Heritage Company manufactures a beautiful bookcase that is very popular. The company has sufficient demand to keep production going indefinitely at the plant's full capacity of 5,500 bookcases per year Annual cost data at full capacity follow: Direct materials used (wood and glass) General office salaries Factory supervision Sales commissions Depreciation, factory building Depreciation, office equipment Indirect materials, factory Factory labour (cutting and assembly) Advertising Insurance, factory General office supplies (billing) Property taxes, factory Utilities, factory $437,500 111,500 80,500 63,000 113,250 2,450 19,500 97,500 115,000 6,750 5,050 23,000 52,500 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 either variable or fixed with respect to the number of units produced and sold and, second, as either 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.) Selling or Administrative Cost Cost Behavior Product Cost Cost Item Variable Fixed Direct Indirect Direct materials used (wood and ass General office salaries Factory supervision Sales commissions Depreciation, factory building Depreciation, office equipment Indirect materials, factory Factory labour (cutting and assembly) Advertising Insurance, factory General office supplies (billing) Property taxes, factory Utilities, factory Total costs 0