Various costs associated with the operation of factories are given below:
1. Electricity used in operating machines.
2. Rent on a factory building.
3. Cloth used in drapery production.
4. Production superintendent's salary.
5. Wages of laborers assembling a product.
6. Depreciation of air purification equipment used in furniture production.
7. Janitorial salaries.
8. Peaches used in canning fruit.
9. Lubricants needed for machines.
1 0. Sugar used in soft-drink production.
11. Property taxes on the factory.
1 2. Wages of workers painting a product.
13. Depreciation of cafeteria equipment.
14. Insurance on a building used in producing helicopters.
15. Cost of rotor blades used in producing helicopters.
Required:
Classify each cost as either variable or fixed with respect to the number of units produced and sold. Also indicate whether each cost would typically be treated as a direct cost or an indirect cost with respect to units of product. Prepare your answer sheet as shown below:

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Cost Item Example: Factory insurance Cost Behavior Variable To Units of Product Indirect Fixed Direct X X