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 $ 346,000 Advertising 83,000 Factory supervision 93,000 Property taxes, factory building 14,800 Sales commissions 166,000 Insurance, factory 5,800 Depreciation, office equipment 24,600 Lease cost, factory equipment 16,600 Indirect materials, factory 26,600 Depreciation, factory building 19,500 General office supplies (billing) 8,300 General office salaries 81,500 Direct materials used (wood, bolts, etc.) 217,000 Utilities, factory 51,500 Required: 1. Enter each cost item on your answer sheet, placing the dollar amount of each cost item under the appropriate headings. As examples, this has been done already for the first two items in the preceding list. Not