\begin{tabular}{|l|l|} \hline 1. Rubber bladder interior for balls \\ \hline 2. Factory building rent \\ \hline 3. Wages of factory machine operators \\ \hline 4. Factory insurance used up \\ \hline 5. Needles used in stitching soccer balls \\ \hline 6. Annual flat fee paid for factory cleaning \\ \hline 7. Wages of factory maintenance workers \\ \hline 8. Factory utilities \\ \hline 9. Annual flat fee paid for factory security \\ \hline 10. Wages of product assembly workers & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Cost } & \multicolumn{1}{c|}{ Classification } \\ \hline 1. Airport landing fee (per flight) & Direct \\ \hline 2. Human resourcas staff salaries & General and Administrative \\ \hline 3. Salesperson commissions & Selling \\ \hline 4. Office headquarters rent & General and Administrative \\ \hline 5. Office equipment insurance used up & \\ \hline 6. Travel agent salaries & \\ \hline 7. Co-pilot wages for plane flight & \\ \hline 8. Advertising & \\ \hline \end{tabular}