Water Technology, Inc. incurred the following costs during 20x1. The company sold all of its products manufactured during the year.

Direct material	$	4,000,000
Direct labor		2,400,000
Manufacturing overhead:
Utilities (primarily electricity)		140,000
Depreciation on plant and equipment		210,000
Insurance		150,000
Supervisory salaries		300,000
Property taxes		220,000
Selling costs:
Advertising		175,000
Sales commissions		70,000
Administrative costs:
Salaries of top management and staff		372,000
Office supplies		40,000
Depreciation on building and equipment		65,000

	Variable or Fixed	20x2 Forecast
Direct material
Direct labor
Manufacturing overhead:
Utilities (primarily electricity)
Depreciation on plant and equipment
Insurance
Supervisory salaries
Property taxes
Selling costs:
Advertising
Sales commissions
Administrative costs:
Salaries of top management and staff
Office supplies
Depreciation on building and equipment