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 3,800 sets per quarter. Quarterly cost data at this level of operations follow:

Factory labour, direct	$	127,000
Advertising		51,800
Factory supervision		41,800
Property taxes, factory building		5,300
Sales commissions		89,000
Insurance, factory		4,300
Depreciation, office equipment		5,800
Lease cost, factory equipment		13,800
Indirect materials, factory		7,800
Depreciation, factory building		11,800
General office supplies (billing)		4,800
General office salaries		69,000
Direct materials used (wood, bolts, etc.)		103,000
Utilities, factory		21,800

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.)

Factory labour, direct	$	127,000
Advertising		51,800
Factory supervision		41,800
Property taxes, factory building		5,300
Sales commissions		89,000
Insurance, factory		4,300
Depreciation, office equipment		5,800
Lease cost, factory equipment		13,800
Indirect materials, factory		7,800
Depreciation, factory building		11,800
General office supplies (billing)		4,800
General office salaries		69,000
Direct materials used (wood, bolts, etc.)		103,000
Utilities, factory		21,800