as either variable or between costs Exercise 18-2 Cost classification C2 Listed here are product costs for the production of soccer balls. Classify each cost (a) fixed and (b) as either direct or indirect. What patterns do you see regarding the relation classified in these two ways? Variable or Fixed Direct or Indirect Product Cost Variable Fixed Direct Indirect I. Leather covers for soccer balls 2. Annual flat fee paid for office security 3. Coolants for machinery . Wages of assembly workers 5. Lace to hold leather together . . 6. Taxes on factory 7. Machinery depreciation (straight-line)