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The following data is available for Crater Corporations North American division for the years 2014 and 2015. During these years there were no inventories in the system.

		2015		2014
Production quantity		43,000		47,000
Number of customers		12,200		11,300
Revenues	$	23,500,000	$	24,940,000
Expenses
Direct materials & components	$	3,204,500	$	3,537,700
Direct production wages (1)	$	1,451,600	$	1,594,200
Production supervisory salaries	$	262,900	$	239,600
Salaries paid to sales representatives (2)	$	582,500	$	604,100
Advertising	$	677,700	$	570,800
Insurance (3)	$	116,870	$	111,800
Building rent (4)	$	260,140	$	258,300
Other salaries (5)	$	1,163,000	$	1,235,000
Honorarium to the members of the board	$	431,700	$	431,700
Production quality control (6)	$	131,100	$	136,320
Market research	$	346,560	$	303,520
Depreciation (7)	$	1,327,300	$	1,169,500
Facilities management (8)	$	884,530	$	746,500
Legal	$	686,500	$	619,100
Personnel department	$	196,800	$	194,500
Utilitiesproduction (9)	$	854,100	$	764,200
Utilitiesother (10)	$	361,840	$	303,000
Customer service (11)	$	918,000	$	925,200
	$	13,857,640	$	13,745,040

Note:
1.	Paid on the basis of production quantity
2.	Ten representatives @ $23,000 per person + 1.5% of sales revenue
3.	Manufacturing - 70%; remaining - general liability
4.	Manufacturing - 60%; Marketing - 20%; remaining for Administration
5.	Manufacturing - 50%; Marketing - 20%; remaining for Administration
6.	Variable - 45%
7.	Manufacturing - 60%; Sales & Marketing - 20%; 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:

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 2015 data.

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