The L.A. Dress shop produces custom -designed dresses for retail sales on the premises

The L.A. Dress shop produces custom designed dresses for retail sales on the premises. The shop sold 50 dresses last month. Costs incurred during the last month included the following:
Cost of fabric used in dresses $60,000
Wages of dressmakers 5,000
Wages of dress designers 4,000
Wages of sales personnel 1,000
Wages of designers who experiment with new fabrics and dress designs 3,000
Wages of the employees who repairs the shop's pattern and sewing machines 2,000
Salary of the owner's assistant 1,200
Cost of the new sign displayed in front of the retail shop 400
Cost of the electricity used in the pattern department 200
Depreciation on pattern machines and sewing machines 10,000
Cost of advertisements in local media 800
Cost of insurance for the production employees 2,000
Rent for the building 6,000
Apportion the rent into different categories based on the following facts:
Half of the building's first floor is used for administrative offices.
The other half of it is used for a retail sales shop.
The second floor is used for making dresses and storing of raw materials.
Required:
a. Classify these costs into one of the following categories : direct materials costs, direct labor costs, indirect manufacturing costs, selling costs, marketing costs, research-and-development costs, and general and administrative costs.What is the total cost for each category?
b. Classify the costs as unit-related, batched-related, product-sustaining, or business-sustaining costs. What is the total cost for each category?

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