Chapter 1: Classifications of Costs Below are costs associated with a car manufacturer. Number the costs below and indicate V or F for variable or fixed. Then S, A, D or I for Selling, Admin, Direct (product cost) or Indirect (product cost). 1 2 Cost Wages of workers assembling the cars Advertising costs 3 Factory supervision 4 Property tax, factory building 5 Sales commissions 6 Insurance, factory 7 Depreciation, office equipment 8 9 Lease cost, factory equipment Depreciation, factory building 10 Office supplies 11 Office salaries 12 22 Steel used in the cars 13 Utilities, factory 14 Shipping costs for the cars