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$125,000Advertising51,400Factory supervision41,400Property taxes, factory building4,900Sales commissions87,000Insurance, factory3,900Depreciation, office equipment5,400Lease cost, factory equipment13,400Indirect materials, factory7,400Depreciation, factory building11,400General office supplies (billing)4,400General office salaries67,000Direct materials used (wood, bolts, etc.)101,000Utilities, factory21,400

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.)