Classify each of the following costs from a JIT factory as a direct or indirect cost. Assume that each manufacturing cell produces a single product and is responsible for setups, repairs, maintenance, and inspections within the cell.

a. Plant depreciation

b. Machinery depreciation

c. Repairs and maintenance on machinery

d. Plant supervisory salaries

e. Cell supervisory salaries

f. Machine setup costs g. Salaries of janitors and security guards h. Direct labor i. Raw materials j. Tax and insurance on plant k. Tax and insurance on machinery 1. Overtime premium for cell workers m. Repair parts for machinery n. Setups and inspection o. Materials handling p. Cafeteria services q. Accounting and computing services r. Electricity s. Materials ordering and receiving costs t. Finished goods packaging costs