Tiger Computer Corporation Income Statement for the Year Ending December 31 Net sales $8,741,685 Cost of goods sold: 1.Directmaterials:2.Directlabor:2,622,5062,098,004 Overhead expenses: 3. Depreciation on manufacturing equipment 437,084 4. Electric utility expen Total cost of goods sold Gross profit Operating expensest 5. Shipping and delivery expenses 174,834 6.DegreciationonbuildingsandpropertyTotaloperatingexpensesEarningsbeforeinterestandtaxes(E8IT)874,1691,049,0032,272,837 7.InterestexpenseEarningsbeforetaxes(EBT)B74,1691,398,668 B. Taxes (408) 559.467 Net income 5839,201 9. Preferred stock dividends 139,867 Earnings iva iable to common shareholders $699,334 Which items (e.s. item 1, item 2, ete) in the above income statement are fixed costs