Please solve for part 2 with explanation

Cyde 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 1,060 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November Iten October November Units produced and sold 960 1,060 Sales $ 960,000 $1,060,000 Leather used for the bicycle seats 34,560 38,160 Production manager's salary 6,300 6,369 Life Insurance for the company president 238 230 Electricity used in the production facilities 2,ose 2,250 Sales Commissions 45,600 50,720 Internet advertising 1,100 1,100 Employee benefits for the production workers 19,20 21,200 Property taxes on the production facilities 1,300 1,300 Shipping costs 45,600 50,720 Salary of the chief financial officer 10,600 10,600 *Each month, regardless of how much electricity is used, cycle Business pays a $100 base charge to the utilities company. Employee benefits total 20% of the wages paid to production workers, who on average earn $20 per hour. Each bicycle requires 5 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. Use the Behaviour column to label each item as variable or fixed manufacturing costs. Use the Direct/indirect column to label each item as a direct or indirect cost Behaviour Variable Fixed Direct/indirect Direct indirect Type Leather used for the bicycle seats Manufacturing Production manager's salary Manufacturing Life insurance for the company president Administrative Electricity used in the production facilities Manufacturing Sales commissions Selling Internet advertising Selling Employee benefits for the production workers Manufacturing indirect Variable indirect 1 of 10 Neyt Required: 1. With respect to the partial list of November expenses: 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, Use the Behaviour column to label each item as variable or fixed manufacturing costs. 1. Use the Direct/Indirect column to label each item as a direct or indirect cost eBook Print Variable Fixed Direct Indirect eferences indirect Leather used for the bicycle seats Manufacturing Production manager's salary Manufacturing Life Insurance for the company president Administrative Electricity used in the production facilities Manufacturing Sales commissions Seling Internet advertising Selling Employee benefits for the production workers Manufacturing Property taxes on the production facilities Manufacturing Shipping costs Selling Salary of the chief financial officer Administrative Variable bed Indirect Indirect 2. Assume that 1.260 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. Cast