The following data is available for Crater Corporation's North American division for the years 2021 and 2022. During these years, there were no inventories in the system. Note: 1. Paid on the basis of production quantity 2. Ten representatives @ $8,400 per person +2% of sales revenue 3. Manufacturing - 65%; remaining - General liability 4. Manufacturing - 70\%; Marketing - 15\%; remaining for Administration 5. Manufacturing - 50\%; Marketing - 20\%; remaining for Administration 6. Fixed - 40% 7. Manufacturing - 70\%; Sales \& Marketing - 20\%; remaining for Administration (all straight line) 8. Factory maintenance - 40\%; General maintenance - 60% 9. Variable - 35% 10. Equally divided between Sales \& Marketing and Administration; variable - 40% 11. Fixed - 75% Required: 1. Classify the expense items by behaviour (based on the number of units produced/sold) and by function (manufacturing, sales/marketing, and administration). Write the amount for each item using 2022 data. 2. What were the total amounts for product costs and period costs during 2022? Classify the product costs as direct or indirect. 3. Prepare an income statement in good form for the year 2022. Compute the gross margin per unit for the year. 2022 2021 Production quantity Number of customers Revenues Expenses Direct materials \& components Direct production wages (1) Production supervisory salaries Salaries paid to sales representatives (2) Advertising Insurance (3) Building rent (4) Other salaries (5) Honorarium to the members of the board Production quality control (6) Market research Depreciation (7) Facilities management (8) Legal Personnel department Utilities-production (9) Utilities-other (10) Customer service (11) 60,000 25,200 $23,200,000 $3,200,000 $1,448,000 $261,400 $548,000 $675,300 $115,670 $258,640 $1,160,000 $430,200 $130,650 $346,200 $1,326,700 $884,230 $685,600 $196,500 $852,600 $360,340 $917,400 $13,797,430 66,000 22,000 $24,640,000 $3,533,200 $1,590,600 $238,100 $576,800 $568,400 $110,600 $256,800 $1,232,000 $430,200 $135,870 $303,160 $1,168,900 $746,200 $618,200 $194,200 $762,700 $301,500 $924,600 $13,684,830