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 1,800 sets per year. Annual cost data at full capacity follow: 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.) or a product cost. (If the item is a product cost, it should also be classified as either direct or indirect.) \begin{tabular}{|l|} \hline \\ \hline Dir \\ \hline Ad \\ \hline Fac \\ \hline Prc \\ \hline Sal \\ \hline Ins \\ \hline De \\ \hline Lec \\ \hline Ind \\ \hline De \\ \hline Ad \\ \hline Dir \\ \hline Util \\ \hline Tot \\ \hline \end{tabular} 2. Compute the average product cost per patio set. (Round your answer to 2 decimal places.)