Esquire electronics assembles air conditioners from components supplied by various manufacturers. Listed below are some of the costs that incurred at the company. 1. The cost of a compressor installed in an air conditioner. II. Rent of the factory of Esquire electronics. III. Sales commissions paid to the company's salespeople. IV. Depreciation on equipment used to test assembled air conditioners before release to customers. V. The heat power cost of the factory. VI. The cost of advertising in the Daily Star newspaper. VII. The wages of employees who assemble air conditioner from components. VIII. The salary of the company's HR executive. Salaries of personnel who work in the finished goods warehouse. X. The company could rent its factory space instead of assembling air conditioners. IX. Required: (10) i) For each cost, indicate whether it would most likely be classified as direct materials, direct labor, manufacturing overhead, selling, or an administrative cost. ii) For each cost, indicate whether it would most likely be classified as variable cost or fixed cost