The Mahela Company specializes in producing sets of wooden patio furniture consisting of a table and four chairs. The company is currently operating at 80% of its full capacity of 3,400 sets per quarter. Quarterly cost data at this level of operations follow: Factory labour, direct $125,000 Advertising Factory supervision $1,400 41,400 Property taxes, factory building 4,900 Sales commissions 87,000 Insurance, factory 3,900 Depreciation, office equipment 5,400 Lease cost, factory equipment 13,400 Indirect materials, factory 7,400 Depreciation, factory building 11,400 General office supplies (billing) 4,400 General office salaries 67,000 Direct materials used (wood, bolts, etc.) Utilities, factory 101,000 21,400 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. As examples, this has been done already for the first two items in the preceding list. 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 as shown.) Cost Behaviour Cost Item Variable Fixed Selling and Administrative Cost Product Cost Direct Indirect Factory labour, direct $ 125,000 $ 125,000