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:

:$50$

Factory labour, direct

Advertising

Factory supervision

Property taxes, factory building

Sales commissions

Insurance,

factory

Depreciation, office equipment

Lease cost, factory equipment

Indirect materials, factory

Depreciation, factory building

General office supplies $($billing$)$

General office salaries

Direct materials used $($wood$,$ bolts, etc.$)$

Utilities factory

$$366,000$

$93,000$

$103,000$

$15,800$

$186,000$

$6,800$

$26,600$

$18,600$

$28,600$

$24,500$

$9,300$

$86,500$

$227,000$

$56,500$

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. Note that each cost item is classified in two ways: first, as variable or fixed, with respect to the number of units produced and sold, and, second, as a selling and administrative cost or a product cost. $($If the item is a product cost, it should also be classified as being either direct or indirect as shown.$)$