Please find attached question. They are numbered according to sequence

1. The following data is available for Crater Corporation's North American division for the years 2018 and 2019. During these years there were no inventories in the system. 201 9 2018 Production quantity 54,000 58,000 Number of customers 13,300 12,400 Revenues $24,600,000 $26,040,000 Expenses Direct materials &components $ 3,221,000 $ 3,554,200 Direct production wages (1) 1,464,800 1,607,400 Production supervisory salaries 268,400 245,100 Salaries paid to sales representatives (2) 599,000 620,600 Advertising 686,500 579,600 Insurance (3) 121,270 116,200 Building rent (4) 265,640 263,800 Other salaries (5) 1,174,000 1,246,000 Honorarium to the members of the board 437,200 437,200 Production quality control (6) 132,750 137,970 Market research 347,880 304,840 Depreciation (7) 1,329,500 1 ,171,700 Facilities management (8) 885,630 747,600 Legal 689,800 622,400 Personnel department 197,900 195,600 Utilitiesproduction (9) 859,600 769,700 Utilitiesother (10) 367,340 308,500 Customer service (11) 920,200 927,400 $13,968,410 $13,855,810 [ Note: 1. Paid on the basis of production quantity Ten representatives @ $23,000 per person + 1.5% of sales revenue Manufacturing - 70%; remaining - general liability Manufacturing - 60%; Marketing - 15%; remaining for Administration Manufacturing - 45%; Marketing - 30%; remaining for Administration Fixed - 30% Manufacturing - 60%; Sales & Marketing - 15%; remaining for Administration (all straight line) Factory maintenance - 30%; General maintenance - 70% Variable - 35% 10. Equally divided between Sales & Marketing and Administration; variable - 40% 11. Fixed - 15% PWHP'P'PPN 2. Required: 1. Classify the expense items by behaviour (based on the number of units produced/sold) and by function (manufacturing, sales/marketing, and administration). Write the amount for each item using 2019 data. Behaviour Function Variable Fixed Manufacturing Sales/Marketing Administration Direct materials & components $ 3,221,000 Direct production wages $ 1,464,800 Production supervisory salaries $ 268,400 Salaries paid to sales representatives $ 59,000 Advertising Insurance Building rent Other salaries Honorarium to the members of the Board Production quality control Market research Depreciation Facilities management Legal Personnel department Utilities - production Utilities - other Customer service $ 4,685,800 $ 327,400 $ $ 0 $ $ 5,013,200 $3. 2-a. What were the total amounts for product costs and period costs during 2019? Product cost Period cost 2-b. Classify the product costs as direct or indirect. Direct materials & components Direct production wages Production supervisory salaries Insurance Building rent Other salaries Production quality control Depreciation Facilities management Utilities - production 3-a. Prepare an income statement in good form for the year 2019. Less: Cost of goods sold Less: Selling & administrative expenses