The Dorilane Com 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 f wood p of a table and four , direct s99 000 $73.000 Advertising Factory supervision tory building uNcns S61 000 Insurance, factory $7.000 office equipment Lease.cost factory equinment Indirect materials, factory $10 000 $20,000 Arministrative office supclies (billing) 65.000 Administrative office salaries $107,000 used (wood, bolts, etc. Ubliies fectory $49.000 Feter the dollsr ameunt ofeach cost item under the aperopriate headings, Note that each cost item is variable or fixed with respect to t classified in two ways: first, number of units produced and sold, and required. Omit the "S" sign in your response.) Cost behavior Ac Product Cost Cost item Variable Fixed Cost Direct Indirect S Factory labor, direct Advertising Factory supervision Property taxes, factory building Insance fo Deprec y ministrative office equipment Lease cost, factory equipmernt Depreciation tactony bauldh inc Administrative office supplies Administrative olfice salaries Direct materials used Utilities, factory Tolal cs Requirement 2: Compute the average product cost of one patio set. (Round your answer to the nearest dollar amount. Omit the" sign in your response.) Average product cost: per patio set Requirement 4: Refer to the original data. The president's brother-in-law has considered making himself a patio set and has could purchase a natio set from the Dorilane Company "at cost" and the president agreed to let him do so (a) Would you expect any disagreement between the president and brother-in-law over the price? (Click to select) Yes No b ustification for the president to charge the full reqular price to the brother-in-law and still be selling "at cost'? (Click to select) Sunk cost Differential cost Opportunity cost