The Outdoor Dining Company specializes in producing a set of wood patio furniture consisting of a table and four chairs. The set enjoys great popularity, and the company has ample orders to keep production going at its full capacity of 1,900 sets per year. Annual cost data at full capacity follow. Direct labour Advertising Factory supervision $207,000 $ 40,600 $ 42,400 Property taxes, factory building $ 6,300 Sales commissions $ 49,100 Insurance, factory $ 2,200 Depreciation, administrative office equipment $ 2,600 Lease cost, factory equipment $ 14,900 Indirect materials, factory $ 2,800 Depreciation, factory $ 29,300 Administrative office supplies $ 2,100 Direct materials used (wood, bolts, etc.) Utilities, factory $ 48,900 $ 27,800 Required: 1. Enter the dollar amount of each cost item under the appropriate headings. Note that each cost item is classified in two ways: first, as either variable or fixed with respect to the number of units produced and sold, and second, as either 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)