1. 2. 3. 6. 7. 8. Listed below are costs found in various organizations. Property taxes, factory. Boxes used for packaging detergent produced by the company. Salespersons' commissions. Supervisor's salary, factory. 5. Depreciation, executive autos. Wages of workers assembling computers. Insurance, finished goods warehouses. Lubricants for production equipment. 9. Advertising costs. 10. Microchips used in producing calculators. Shipping costs on merchandise sold. 12. Magazine subscriptions, factory lunchroom. Thread in a garment factory. 14. Billing costs. 15. Executive life insurance. 16. Ink used in textbook production 17. Fringe benefits, assembly-line workers. 18 Yarn used in sweater production 19. Wages of receptionist, executive offices. For each cost item whether it would be a selling cost, an administrative cost, or a manufacturing cost. If it is a manufacturing cost, indicate whether it would typically be treated as a direct or indirect cost with respect to units of product. 11 13