1. Classify each of the following costs as direct or indirect, assuming the cost object is a product. Make any assumptions you feel are necessary to classify the cost. Cost item Direct/Indirect Variable/Fixed Materials that become part of the product Salaried labour of a supervisor Supplies consumed in production Depreciation on factory equipment Cost of packaging materials for the finished product Shipping a trailer load of various products Invoicing a customer Cost of repairing a piece of production equipment