14 -3 & 4

ofers in es instructional courses in e conimerce website design. The company holds classcs in a build Erise d s Classify each of TechPro's costs below as ta) vanable or fixed and (bi direct or idinect Cost clsicatians tor s the cot objiect is an individual class service provider 1. Depreciation on classroom building Monthly Enternet connection cost lestructional manuals for students ooks f 4. Travel expenses for salesperson 5Depreciation on computers l foe ces 5. Depreviation o computers sd for classer 3. 6. Insiructior wage (per class ory of 3 ed below are acts ofprovding an airline mieClasine chest as in either mble orred and ster direct or indirect. Coasider the cost objest to be a fligh Emreise 144 below are costs of providing an airline senice Variable or Fieed Direct ar Variable FiandDirect ory of 34 4,176 (bd ls invenlir 2 Beverages and sracks 3. Regianal vice-president lary 4. Depretion on and equpment s Fue and ail used is planes 5. Pight attendanit salaries 7. Plor saluries nnect ion maken Mantenance worker wages 9 Customer sarvice saluries cTials, direct Exercise 14-5