value 5. 10.00 points The following data is available for Crater Corporation's North American division for the years 2014 and 2015. During these years there were no inventories in the system. 2015 55,000 13,400 $ 24,700,000 2014 59,000 12,500 $ 26,140,000 Production quantity Number of customers Revenues Expenses Direct materials & components Direct production wages (1) Production supervisory salaries Salaries paid to sales representatives (2) Advertising Insurance (3) Building rent (4) Other salaries (5) Honorarium to the members of the board Production quality control (6) Market research Depreciation (7) Facilities management (8) Legal Personnel department Utilities-production (9) Utilities other (10) Customer service (11) $ 3,222,500 $ 1,466,000 268,900 $4 $ 3,555,700 $ 1,608,600 2$ 245,600 632,100 %24 610,500 687,300 2$ 580,400 2$ 121,670 266,140 $ 1,175,000 437,700 2$ 116,600 264,300 $ 1,247,000 437,700 2$ 132,900 24 138,120 304,960 $ 1,171,900 747,700 %24 348,000 $ 1,329,700 2$ 885,730 690, 100 198,000 2$ 622,700 195,700 %2$ 770,200 %24 860,100 367,840 920,400 309,000 %24 927,600 $ 13,875,880 $ 13,988,480 SSS SSSS SSS SSSS SSSS Note: 1. Paid on the basis of production quantity 2. Ten representatives @ $24,000 per person + 1.5% of sales revenue 3. Manufacturing - 70%; remaining - general liability 4. Manufacturing - 65%; Marketing - 20%; remaining for Administration 5. Manufacturing - 50%; Marketing - 20%; remaining for Administration 6. Variable - 40% 7. Manufacturing - 65%; Sales & Marketing - 10%; remaining for Adminsitration (all straight line) 8. Factory maintenance - 40%; General maintenance - 60% 9. Fixed - 40% 10. Equally divided between Sales & Marketing and Administration; variable - 45% 11. Variable - 20% Required: 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 2015 data. 1. 2015 data. Function Behaviour Sales/MKT Admin Fixed MFG Variable Direct materials & components Direct production wages Production supervisory salaries Salaries paid to sales representatives 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