The Cooper Furnture Company of Polomas, Maryand, assembles two types of chains (Reclinen and Rochers) Soparsite atsembly ines we used for each type of chale. Requirement Classer each cost inm (A1) as follows a. Drect or indinet (D or ) conts for the fotal nurcbbr of Reciners atienbied substantialy if there is a large chappe in the totad number of Reclineis assembled.)