1. Question For each of the numbered items, choose the appropriate classifications from the lettered items for a manufacturing company. If in doubt about whether the cost behavior is basically variable or fixed, decide on the basis of whether the total cost will fluctuate substantially over a wide range of volume. Most items have two answers among the following possibilities. a.Manufacturing costs, direct b.Manufacturing and administrative cost c.General and administrative cost d.Selling cost e.Fixed cost f.Variable cost g.Other (specify) Examples: Direct material a, f President's salaryc, e Bond interest expensse, g (financial expense) Items for your consideration: 1.Welding supplies 2.Salesperson's commission 3.Salesperson's salaries 4.Supervisory salaries, production control 5.Supervisory salaries, assembly department 6.Supervisory salaries, factory storeroom 7.Factory power for machines 8.Fire loss 9.Sandpaper 10.Company picnic 11.Overtime premium, punch press 12.Idle time, assembly 13.Freight out 14.Property taxes 15.Paint for finished products 16.Heat and air-conditioning, factory 17.Materials-handling labor, punch press 18.Straight-line depreciation,salespersons' assembly