Cast Behaviour Variable Fixed Selling and Administrative Cost Product Cast Direct Indirect 126,500 $ 126,500 $ 51,700 51 700 41,700 5,200 41,700 5 200 88 500 88,500 4.200 Cost Item Factory labour, direct Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building General office supplies (biling) General office salaries Direct materials used (wood bolts, etc.) Utilities, factory Total costs "To units of product 4,200 5.700 13,700 5,700 7.700 13,700 7,700 11.700 11,700 4.700 4.700 68.500 68,500 102 500 102,500 21,700 351 600 5 21.700 105 900 $ 202.400 $ 229 000 $ 219,100 $ Cast Behaviour Variable Fixed Selling and Administrative Cost Product Cast Direct Indirect 126,500 $ 126,500 $ 51,700 51 700 41,700 5,200 41,700 5 200 88 500 88,500 4.200 Cost Item Factory labour, direct Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building General office supplies (biling) General office salaries Direct materials used (wood bolts, etc.) Utilities, factory Total costs "To units of product 4,200 5.700 13,700 5,700 7.700 13,700 7,700 11.700 11,700 4.700 4.700 68.500 68,500 102 500 102,500 21,700 351 600 5 21.700 105 900 $ 202.400 $ 229 000 $ 219,100 $