Below is a table showing the various costs incurred by various companies. In each column, indicate the proper classification of these costs. Write NA if not applicable.

Yes in column 2 identify whether it is a variable, fixed or mixed and column 3 direct or indirect (product as the cost object)

Costs		Direct or Indirect (Product as the cost object)
	Variable, Fixed or Mixed
a. Depreciation of the production plant
b. Depreciation of the general office equipment
c. Wages of production line employees
d. Paper and toner for the photo-copying services
e. Raw materials used in the production of sports equipment
f. Wages of the general office staff
g. Maintenance cost of the production equipment
h. Advertising and promotion expense
i. Shipping cost of product sold
j. Salaries of plant supervisor
k. Interest on bank loan
l. Property tax on the production plant
m. Commissions paid to sales personnel
n. Salaries of the executive staff
o. Car leases for sales agents
p. Electricity to run saws in a lumber yard
q. Food for company banquet
r. Sugar in a bakeshop
s. Chips in computer manufacturing shop
t. Wages of painters in a furniture manufacturing company
u. Wood in cabinet-making shop
v. Steel in machine fabrication shop
w. Property taxes of office building
x. Insurance of factory workers
y. Calculators used in the store outlet