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 4,200 sets per year. Annual cost data at full capacity follow

2. Compute the average product cost per patio set.

Direct labour Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation, administrative office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory Administrative office supplies Direct materials used (wood, bolts, etc.) Utilities, factory $ 93,88e $ 184,8ae $ 71,88e $ 28,88e s64,88e $ 7,88e $2,6e $ 16,8ee $ 19,88e 187,886 $ 6,88e $ 428,88e $ 48,8ae 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 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.) Selling or Administrative Cost Behavior Product Cost Cost Itemm Variable Fixed Cost Direct Indirect Direct labour Factory supervision Propenty taies factory buildin Sales commissions Insurance, factory Depreciation, administrative office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building Administrative office supplies Direct materials used Utilities, factory Total costs