Shulmans Company manufactures a beautiful bookcase that enjoys widespread popularity. The company has a backlog of orders that is large enough to keep production going indefinitely at the plant's full capacity of 4,300 bookcases per year. Annual cost data at full capacity follow: Direct materials used (wood and glass) $ 435,200 Administrative office salaries $ 114,900 Factory supervision $ 70,800 Sales commissions $ 68,800 Depreciation, factory building $ 105,100 Depreciation, administrative office equipment $ 2,360 Indirect materials, factory $ 22,900 Factory labor (cutting and assembly) $ 91,200 Advertising $ 101,300 Insurance, factory $ 6,420 Administrative office supplies (billing) $ 4,420 Property taxes, factory $ 19,700 Utilities, factory $ 48,300 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. Note that each cost item is classified in two ways: first, as either variable or fixed with respect to the number of units produced and sold; and second, as either a selling and administrative cost or a product cost. (If the item is a product cost, it should also be classified as either direct or indirect.) 2. Compute the average product cost per bookcase. (Round your answer to nearest whole number.) 3. Due to a recession, assume that production drops to only 2,360 bookcases per year. Would you expect the average product cost per bookcase to increase, decrease, or remain unchanged?