18-4

y ealch of lechPro's costs below as (a) variable or fixed and (b) direct or indirect. the cost object is an individual clas 1. Depreciation on classroom building 2. Monthly Internet connection cost_ 3. Instructional manuals for students Cost classifications for a s. service provider 4. Travel expenses for salesperson 5. Depreciation on computers used for classes 6. Instructor wage (per class) Listed below are costs of providing an airline service. Classify each cost as (a) either variable or fixed, and Exercise 18-4 (b) either direct or indirect. Consider the cost object to be a flight. Cost classifications for a service company C2 Variable or Fixed Direct or Indirect Cost Variable Fixed Direct Indirect 3. Regional 4. Depreciation on ground equipment.. 5. Fuel and oil used in planes 6. Flight attendant salaries 7. Pilot salaries Some costs related to Apple's iPad are listed below. Classify each cost as either direct materials, direct Exercise 18-5 tabor, factory overhead, selling expenses, or general and administrative expenses. Classifying manufacturing costs 5. Glue to hold iPad cases together 1. Display screen 2. Assembly-line supervisor salary- 3. wages for assembly workers -6. Uniforms provided for each factory worker -7. wages for retail store worker -8. Depreciation (straight-line) on robotic Salary of the chief executive officer -4. equipment used in assembly