The company sells each face shield at 5$ and the tax rate of the company is 25%. The financial journal of the company in 2020 is summarized in the table below. 2 3 4 5 Shielder Inc. Annual Financial Journal 2020 Account # Account Designation Amount 1 Equipment loan $350 000 Production & Administration salary $450 000 Cash $100 000 Raw materials $100 000 Account receivable $20 000 6 Transport $10 000 7 Inventories $100 000 8 Marketing $10 000 9 Building in possession $100 000 10 Electricity & Heating $25 000 11 Production machine in possession $500 000 12 Maintenance & Others $30 000 13 Account payable $100 000 14 Production machine depreciation allowance $50 000 15 Dividend payable $20 000 16 Sales $1 000 000 Loan interest $100 000 Classify the different costs of the company in 2020 in terms of the three basic costs and specify if each cost is direct, indirect, fixed, variable, semi-variable or specific. WIN 17