The Mahela Company specializes in producing sets of wooden patio furniture consisting of a table and fo currently operating at 80% of its full capacity of 3,500 sets per quarter. Quarterly cost data at this level of Factory labour, direct Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation, office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building General office supplies (billing) General office salaries Direct materials used (wood, bolts, etc.) Utilities, factory $125,500 51,500 41,500 5,000 87,500 4,000 5,500 13,500 7,500 11,500 4,500 67,500 101,500 21,500 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. As examples, this has been de items in the preceding list. Note that each cost item is classified in two ways: first, as variable or fixed, with units produced and sold, and, second, as a selling and administrative cost or a product cost. (If the item is a be classified as either direct or indirect as shown.) Cost Behaviour Product Cost Cost Item Selling and Administrative Cost Variable Fixed Direct Indire 125,500 $ 125,500 Factory labour, direct Advertising Factory supervision 51,500 51,500