The Ashley-Coates Company specializes in producing a set of wood patio furniture consisting of a table and four chairs. The set enjoys great popularity, and the company has ample orders to keep production going at its full capacity of 3,800 sets per year. Annual cost data at full capacity follow: Direct labor Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation, administrative office equipment Lease cost, factory equipment Indirect materials, facto Depreciation, factory building Administrative office supplies (billing) Administrative office salaries Direct materials used (wood, bolts, etc.) Utilities, factory $ 93,000 $ 105,000 $ 71,000 S 16,000 S 62,000 S 7,000 $ 1,000 S 20,000 S 17,000 s 106,000 $ 5,000 S 109,000 $ 432,000 S 44,000 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 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 either direct or indirect.) Cost Behavior Selling or