Total Figures	Mountain Bike	Road bike	Tandem Bike
Bottas Labour time	Avg. 45 hours per week	3.5 hrs	4.2 hrs	6 hrs
Limano Parts	Annual cost $25000	$450	$675	$730
Rent on store	$60 per square feet
Utilities and electricity	$1800 per month
Annual depriciation	$115,000
Inspection time		1.5 hrs	2 hrs	2.5 hrs
Cost per inspection		$100	$100	$100
Inventory management costs	$70,000
Customer service and advice	$35,000
Office telephone and service	$100 per month
Legal and administrative fees	$3000 per month

Bottas has collected a laundry list of costs that he thinks will be relevant to the income statement projections for the company. He estimates that of the costs provided 30% are indirect and 70% are direct costs. Create an appendix table with the above costs?