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 3,700 sets per quarter. Quarterly cost data at this level of operations follow: Factory labour, direct $126, 500 Advertising 51 , 700 Factory supervision 41, 700 Property taxes, factory building 5, 200 Sales commissions 88 , 500 Insurance, factory 4, 200 Depreciation, office equipment 5, 700 Lease cost, factory equipment 13 , 700 Indirect materials, factory 7, 700 Depreciation, factory building 11, 700 General office supplies (billing) 4, 700 General office salaries 68 , 500 Direct materials used (wood, bolts, etc. ) 102 , 500 Utilities, factory 21, 700 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 Selling and Product Cost Administrative Cost Item Variable Fixed Cost Direct Indirect* Factory labour, direct $ 126,500 $ 126,500 Advertising 51,700 51,700 Factory supervision Property taxes, factory building Sales commissions Insurance, factory