the last requrment is wrong can you please review it and show me answer in detalis

Cycle Business manufactures and sells road and mountain bikes through a network of retail outlets in western Canada. Below is a partial list of expense items incurred in the most recent mo (November), when 1,010 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November: Item October 910 November Units produced and sold Sales Leather used for the bicycle seats Production manager's salary Life insurance for the company president Electricity used in the production facilities Sales commissions Internet advertising Employee benefits for the production workerst Property taxes on the production facilities Shipping costs Salary of the chief financial officer 1,010 $ 910,000 $ 1,010,000 31,310 6,050 205 2,125 50,120 1,000 24,240 1,050 50,120 10.100 28,210 6,050 205 1,925 45,100 1,000 21,840 1,050 45,100 10,100 *Each month, regardless of how much electricity is used, Cycle Business pays a $105 base charge to the utilities company. TEmployee benefits total 20% of the wages paid to production workers, who on average earn $20 per hour. Each bicycle requires 6 hours of direct labour. Required: 1. With respect to the partial list of November expenses: a. Use the Type column to label each item as a Manufacturing, Administrative, or Selling cost b. For those items you labeled as a Manufacturing cost, i. Use the Behaviour column to label each item as variable or fixed manufacturing costs. i. Use the Direct/Indirect column to label each item as a direct or indirect cost