computer factory

$1)$ Computer parts cost to make each computer is $$200$

$2)$ The computers are made by assembly worker who get paid $$25$ for each computer

$3)$ Utility cost for making each computer is $$5$ per machine hour, $2$ machine hour per computer $$5$ x $2$machine hr$=$$$10$ per computer

$4)$ If the business have had rented out the current factory workshop, the annual rental income should have

been $$150,000$ more

$5)$ Factory supervisor's monthly salary $$4,500.$

$6)$ Machine equipment depreciation$$12,000$ per year for computer factory

$7)$ Sales manager's monthly salary $$3500$

$8)$ Sales department copier machine depreciation $$2,000$ per year

$9)$ Sale person get paid $$100$ based on the number of computer sold

Please follow the instruction to complete the above cost items group. Into variable cost, fixed cost, period cost, direct cost, indirect cost,direct material $,$ direct labour $,$ manufacturing overhead $,$ sunk cost, opportunity cost