1 . The Devine Pen Company manufactures several different models of ballpoint and fountain pens. The products are manufactured in the manufacturing facility in Arlington, Texas. The executives, Marketing and Sales and support staff are located in a separate corporate office complex located in Dallas, Texas. Material is purchased by a centralized procurement department located in the corporate office complex. Consider the costs involved in this example. a) Classify the following as direct, indirect or SG&A. Place an "X" in the appropriate column. b) Classify the following as Variable (V) or Fixed (F) relative to production volume. Direct Indirect SG&A Variable Fixed N/A Legal Fees Payroll Tax Expense - Extrusion Rent for finished goods warehouse Salary of VP Manufacturing Salary of plant facilities planner Income tax expense Depreciation plant purchasing copier Factory repair due to flooding Accounting office supplies Product design Professional Fees Wages advertising administrative assistant Plastic Loss due to quality defect Executive Bonus Sales commission Metered electricity Loss due to quality defect caused by hurricane Corporate insurance Outsource cost -Assemble product Machine spare parts Charitable Contributions Expense