Jammer Company has an office and factory and a mall store. Their main activities involve manufacturing and selling jars of jelly. Here is a listing of some of the company costs: (1) Fruit, (2) Mall Store Rent, (3) Depreciation on the Factory Building, (4) Office Receptionist's Salary, (5) Jars, (6) Depreciation on Office Equipment, (7) Factory Janitor Wages, (8) Insurance on the Factory Building, (9) Office Telephone, (10) Sugar, (11) Cooking Equipment Operator Wages, (12) Health Insurance Benefits for Office Workers, (13) Oil to Lubricate Jar-Filling Equipment, (14) Office Supplies Used, (15) Salary of the Chief Financial Officer, (16) Coffee and Doughnuts for the Production Workers, (17) Box Packaging for Six-Packs of Variety Jellies, (18) Factory Supplies Used, (19) Factory Utilities, (20) Factory Supervisors' Salaries, (21) Property Taxes on Factory Equipment, (22) Advertising, (23) Filling Equipment Operators' Wages, (24) Store Workers' Wages, (25) Retirement Pension Benefits for Factory Workers.

The format should be: On your sheet, put the numbers 1 through 25 to correspond to each of the costs and by each number, categorize each item by writing either "Product Cost, Direct Material" or "Product Cost, Direct Labor" or "Product Cost, Overhead" or "Period Cost."

Month	Number of Deliveries	Delivery Cost
January	100	1200
February	550	1800
March	85	1100
April	115	1050
May	160	1190
June	590	1980
July	500	1800
August	520	1700
September	100	1100
October	200	1275
November	260	1400
December	45	2200

2 How much is the variable-rate per delivery?

#3 What would the cost formula be to use to predict the future delivery costs?

#4 Using that cost formula, calculate the budgeted cost for next month, assuming that 305 deliveries are expected