The following data is available for Crater Corporation's North American division for the years 2018 and 2019. During these years there were no inventories in the system. 2619 2618 Production quantity 42,666 46,666 Number of customers 12,166 11,266 Revenues $23,466,666 $24,846,666 Expenses Direct materials 6 components $ 3,263,666 $ 3,536,266 Direct production wages (1) 1,456,466 1,593,666 Production supervisory salaries 262,466 239,166 Salaries paid to sales representatives (2) 521,666 592,666 Advertising 625,966 526,666 Insurance [3) 115,426 111,466 Building rent (4} 259,546 252,866 Other salaries {5) 1,162,666 1,234,666 Honorarium to the members of the board 431,266 431,266 Production quality control (5} 136,956 136,126 Market research 345,446 363,466 Depreciation (2} 1,322,166 1,169,366 Facilities management {3) 664,436 246,466 Legal 685,266 618,666 Personnel department 195,266 194,466 Utilitiesproduction (6) 853,566 263,266 Utilitiesother {16) 361,346 362,566 Customer service [11) 912,666 925,666 $13,632,526 $13,224,926 Note: Note: 1. Paid on the basis of production quantity 2. Ten representatives @ $22,000 per person + 1.5% of sales revenue 3. Manufacturing 60%; remaining - general liability 4. Manufacturing - F036; Marketing 15%; remaining for Administration 5. Manufacturing 45%; Marketing - 30%; remaining for Administration 6. Fixed 40% 7. Manufacturing - "(0%; Sales 8: Marketing - 10%; remaining for Administration {all straight line) 8. Factory maintenance - 30%; General maintenance - 70% 9. Variable - 35% 10. Equally divided between Sales 251 Marketing and Administration; variable -40% 1'l. Fixed 45% Required: 1. Classify the expense items by behaviour {based on the number of units producedi'sold) and by function (manufacturing. salesr'marketing, and administration). Write the amount for each item using 2019 data. Direct materials 6'. components Direct production wages Production supervisory salaries Salaries paid to sales representatives Advertising Behaviour Function Variable Fixed Manufacturing Sales/Marketing |Administration Direct materials & components Direct production wages Production supervisory salaries Salaries paid to sales representatives Advertising Insurance Building rent Other salaries Honorarium to the members of the Board Production quality control Market research Depreciation Facilities management Legal Personnel department Utilities - production Utilities - other Customer service2-a. What were the total amounts for product costs and period costs during 2019? Product not 24:. Classify the product costs as direct or indirect. Direct materials 3: components Direct production wages Production supervisor!\"r salaries Insurance Building rent 0th er salaries Production quality.r control Depreciation Fa cilities manag em ent 24:. Classify the product costs as direct or indirect. Direct materials 45'. components Direct production wages Production SUPEWiSDW salaries Insurance Building rent Other salaries Production duality.r control Depreciation Fa cilities manag em out Utilities production 3-a. Prepare an income statement in good form for the year 2019. 3-a. Prepare an income statement in good form for the year 2019. CRATER CORPORATION - NORTH AMERICAN DIVISION INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2019 Less: Cost of goods sold Less: Selling & administrative expenses3-b. Compute the gross margin per unit for the year. (Round your answer to 2 decimal places.) Gross margin per unit