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 2,400 sets per quarter. Quarterly cost data at this level of operations follow: Factory labour, direct $ 120,000 Advertising 50,400 Factory supervision 40,400 Property 3900nsales commissions 82000 insurance, factory2900 depreciaion office equipment 4400 lease cost 12400 indirect materials , factorie 6400 depreciation 10400 general offices spply billing 3400 general office salaries 62000 direcy material used (wood, bolts, etc) 96000 utilities, factory 20400