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 2,100 sets per quarter. Quarterly cost data at this level of operations follow:

Factory labour, direct$118,500Advertising50,100Factory supervision40,100Property taxes, factory building3,600Sales commissions80,500Insurance, factory2,600Depreciation, office equipment4,100Lease cost, factory equipment12,100Indirect materials, factory6,100Depreciation, factory building10,100General office supplies (billing)3,100General office salaries60,500Direct materials used (wood, bolts, etc.)94,500Utilities, factory20,100

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.)