Rob Rake has invented a new design for leaf rakes (for Rake). Rob believes the potential for his new product huge and has decided to leave his $5,600 per month job as a bank manager to produce and sell the leaf rakes through his new company, EasySlide. Rob will rent factory space that will be used to produce the new product. The rent for this factory space will be $2,400 per month and he will rent metal fabrication equipment at a cost of $2,000 per month. The cost of materials for each leaf rake will be $210.00. Production employees will be hired to assemble the leaf rakes. They will be paid $12.60 for each completed unit. Rob will rent a small suite in an office building for use as his sales office. The office rent will be $1,000 per month. An important part of his strategy is to keep costs low. This is accomplished by hiring a part-time purchasing agent to search for low-cost sources of materials (steel and clips) used in the production of the leaf rakes. This person will be paid $900 per month. In addition, Rob has added voice messaging to his business cellphone plan to get after-hours messages from customers. The addition of voice messaging will increase Rob's monthly cellphone bill by $8. Rob has always used a money market EFT (Exchange Traded Fund) to invest surplus cash, in which he is earning an average of $3,400 per year. The business requires an up-front cash investment by Rob, who will use the balance in his high-interest savings account to address this need. To promote his new product, he will pay for a 1 minute commercial on a radio station to be played over a 4 month period. This radio commercial will cost $300 per month to air. He spent $500 for help to create the radio commercial. In addition, he will pay a sales commission of $3.25 for each rake sold. No salary will be taken by Rob in the foreseeable future. Required: 1. Create a table with columns labelled with appropriate cost classifications (see below). Include the relevant cost in the Description column and use an X to indicate the appropriate cost classification (note: most belong to more than one category)