Need Help with Question (2.) with a step by step solution.

Cycle Business manufactures and sells road and mountain bikes through a network of retail outlets in western Canada. Below is a partial list of expense items incurred in the most recent month (November), when 1,110 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November October 1,010 Ttem November Units produced and sold 1,110 Salea $1,010,000 $1,110,000 Leather used for the bicycle 31,310 34,410 seats Production manager's salary Life inurance for the company president Electricity used in the 6,550 6,550 255 255 2,175 2,375 production facilities. Sales commissions 46,100 1,200 51,320 Internet advertising Employee benefits for the production workerat Property taxes on the production facilitiea 1,200 40,400 44,400 1,550 1,550 Shipping costs Salary of the chief financial 46,100 51,320 11,100 11,100 officer Each month, reqardless of how much electricity is used, Cycle Business pays a $155 base charge to the utilities company TEnployee benefits total 208 of the wages paid to production workers, who on average earn $20 per hour. Each bicycle requires 10 hours of direct labour Required 1. With respect to the partial list of November expenses: a Use the Type column to label each item as a Manufacturing, Administrative, or Selling cost. b. For those items you labeled as a Manufacturing cost xed manufacturing costs. L Use the Behaviour column to label each item as variable or I Use the Directindirect column to label each item as a direct or indirect cost. Behaviour Direct/Indire Direct Item Leather used for the bicycle seats ManufacturingVariable Production manager's salary Life insurance for the company president Electricity used in the production facilities ManufacturingFixed indirect Administrative Manufacturin Fixed Indirect Selling Selling Sales commissions Internet advertising Employee benefits for the production workers Property taxes on the production facilities Shipping costs Salary of the chief financial officer Administrative Indirect Manufacturing Variable Manufacturing Fixed Selling Indirect 2. Assume that 1,310 bicycles will be manufactured and sold in December. For the Items you classified as manufacturing costs in requirement 1, estimate the cost for December. Assume that there will be no change in unit costs for any direct materials, hourly wages will remain the same, and employee benefits will continue at 20 % of wages Cost