1. Estimate profits from a new service opportunity. Is this managerial or financial accounting?

Are the following(s) classified correctly?

Variable or Fixed Direct or Indirect 1. Office manager salary Fixed Indirect 2. Salesperson commissions Variable Indirect 3. Depreciation on computers used for classes Fixed Indirect 4. Depreciation-Classroom furniture Fixed Indirect 5. Depreciation on classroom building Fixed Indirect 6. Supervisor salaries Fixed Indirect1. Sales commissions Period cost 2. Depreciation-Factory equipment Product cost 3. Depreciation-Office equipment Period cost 4. Rent on factory building Product cost 5. Interest expense Period cost 6. Office manager salary Period cost 7. Indirect materials used in making goods Period cost 8. Production manager's salary Product cost