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 5,300 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 $436,500 111,300 79,100 62,600 109,350 2,390 19,300 96,500 113,000 6,650 4,910 22,600 51,500 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 tem is a product cost, it should also be classified as either direct or indirect.) Selling or Administrativ Cost Cost Behavior Product Cost Cost Item Variable Fixed Direct Indirect Direct materials used (wood and lass General office salaries Factory supervision Sales commissions Depreciation, factory building Depreciation, office equipment Indirect materials, factory Factory labour (cutting and assembl Advertising Insurance, factory General office supplies (billing) Property taxes, factory Utilities, factory Total costs