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 4,100 sets per year. Annual cost data at full capacity follow:

Direct labor$90,000Advertising$100,000Factory supervision$69,000Property taxes, factory building$21,000Sales commissions$56,000Insurance, factory$6,000Depreciation, administrative office equipment$1,000Lease cost, factory equipment$18,000Indirect materials, factory$17,000Depreciation, factory building$100,000Administrative office supplies (billing)$5,000Administrative office salaries$106,000Direct materials used (wood, bolts, etc.)$427,000Utilities, factory$44,000

nter 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 BehaviorPeriod (Selling or Administrative) CostProduct CostCost ItemVariableFixedDirectIndirectDirect labor$90,000 $94,000 Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation, administrative office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building Administrative office supplies (billing) Administrative office salaries Direct materials used (wood, bolts, etc.) Utilities, factory Total costs$90,000$0$0$94,000$0

• Required 1