Use the following to answer questions 5-6 A partial listing of costs incurred at Archut Corporation during September appears below Direct materials Utilities, factory Indirect labor salaries Depreciation of administrative equipment$30,000 $113,000 $5,000 81,000 $25,000 $48,000 $20,000 Direct labor $129,000 $135,000 5. The total of the manufacturing overhead costs listed above for September is A) $586,000 B) $50,000 C) $292,000 D) $30,000 6 The total of the product costs listed above for September is: A) $292,000 B) $294,000 C) $50,000 D) $586,000 7. The total of the period costs listed above for September is A) $294,000 B) $344,000 C) $292,000 D) $50,00 Use the following to answer questions 8-10 Comparative income statements for Boggs Sports Equipment Company for the last two months are presented below July August 11000 10,000 Sales in units $165,000 $150,000 72,60066.000 Cost of goods sold Gross margin Selling and administrative expenses: Rent Sales commissions Maintenance expenses Clerical expense Total selling and administrative expenses Net operating income 92 400 84.090 2,000 12,000 13,200 12,000 13,500 13,000 54.700 52,000 S 37.700 $32.000 All of the company's costs are either fixed, variable, or a mixture of the two (Le., mixed) Assume that the relevant range includes all of the activity levels mentioned in this problem. 8. A) B) C) D) Which of the selling and administrative expenses of the company is variable? Rent Sales Commissions Maintenance Expense Clerical Expense