Instructor Question. Now consider the following manufacturing costs for the next two questions. 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 at full capacity, 4,100 sets per year. Annual cost data at full capacity follows. Question 3: For the cost object patio furniture (chairs and tables manufactured and sold by the company), identify all of the costs that are direct costs for this cost object