2. Indicate each product cost as either a direct cost or an indirect cost using the product as the cost object. (Select "None" if none of the categories and "both" if both the categories applied for the particular item.) Cost 1 . Factory utilities 2. Advertising 3. Amortization of patents on factory machine 4. State and federal income taxes 5. Office supplies used 6. Bad debts expense 7. Small tools used 8. Payroll taxes for production supervisor 9. Accident insurance on factory workers 10. Depreciation - Factory building 11. Wages to assembly workers 12. Direct materials used