JK Company, located in Indonesia, specializes in producing sets of wooden patio furniture consisting of a table and four chairs. The company is currently operating at 80% of its full capacity of 5,000 sets per quarter. Quarterly cost data at this level of operations follow: Factory labour, direct $372,000 Advertising 96,000 Factory supervision 106,000 Property taxes, factory building 16,100 Sales commissions 192,000 Insurance, factory 7,100 Depreciation, office equipment 27,200 Lease cost, factory equipment 19,00 Indirect materials, factory 29,00 Depreciation, factory building 26,000 General office. supplies (billing) 9,600 General office salaries 88,000 Direct materials used (wood, bolts, etc.) 230,000 Utilities, factory 58,000 Required: Enter each cost ite