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 2,000 sets per quarter. Quarterly cost data at this level of operations follow Factory labour, direct Advertising Factory supervision $118,000 50,000 40,000 Property taxes, factory building 3,500 Sales commissions 80,000 Insurance, factory Depreciation, office equipment 2,500 4,000 Lease cost, factory equipment 12,000 Indirect materials, factory 6,000 Depreciation, factory building 10,000 General office supplies (billing) 3,000 General office salaries 60,000 Direct materials used (wood, bolts, etc.) Utilities, factory 94,000 20,000 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 Item Cost Behaviour Variable Fixed Selling and Administrative Cost Product Cost Direct Indirect Factory labour, directi $ 118,000 $ 118,000 Advertising 50,000 50,000 Factory supervision Property taxes, factory building Sales commissions