\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Product Cost } & Direct or Indirect \\ \hline 1. Ink for labeling soccer balls & \\ \hline 2. Leather covers for soccer balls \\ \hline 3. Annual flat fee paid for factory security & \\ \hline 4. Coolants for machinery & \\ \hline 5. Wages of product assembly workers & \\ \hline 6. Rubber bladder interior for balls & \\ \hline 7. Taxes on factory & \\ \hline 8. Machinery depreciation (straight-line) & \\ \hline 9. Factory insurance used up \\ \hline 10. Annual flat fee paid for factory cleaning & \\ \hline \end{tabular}