Jan Feb Mar COGS |- Direct materials costs 462,000 548,000 711,000 240,000 300,000 420,000 - Direct labour costs 132,000 158,000 201,000 |- Manufacturing overheads costs 90,000 90,000 90,000 Selling costs 127,000 142,000 166,000 - Advertising costs 45,000 52,000 60,000 Building renting costs 40,000 40,000 40,000 - Wages 32,000 40,000 56,000 - Others 10,000 10,000 10,000 Administration costs 180,000 180,000 180,000 Level of activities (units) 8000 10.000 14.000 56 1. Classify the above costs into variable costs, fixed costs and mixed costs 2. Prepare an Managerial Income statement of March, the revenue in March was 1,500,000 [56