The Dorilane Company produces a set of wood patio furniture consisting of a table and four chairs. The company has enough

customer demand to justify producing its full capacity of $3,900$ sets per year. Annual cost data at full capacity follow:

Required:

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.$)$