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The Mahela Company 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 2.500 sets per quarter. Quarterly cost data at this level of operations follow 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 $120, 500 50, 500 40, 500 4,000 82,500 3,000 4,500 12,500 6,500 10,500 3,500 62,500 96,500 20,500 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. As examples, this has been done already for the first 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 units produced and sold, and, second, as a selling and administrative cost or a product cost. (If the item is a product cost, it shoul be classified as either direct or indirect as shown.) Cost Behaviour Product Cost Selling and Administrative Cost Cost Item Variable Fixed Direct Indirect $ 120,500 $ 120,500 Factory labour, direct raron 4 Required: 1. Enter 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 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 elther direct or indirect as shown.) Cost Behaviour Variable Fixed Selling and Administrative Cont Product Cost Direct Indirect 120 500 S 120,500 $ 50,500 50,500 Cost Item Factory labour, direct 14:47 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 Total costs "To units of product