Exercise 01-3 Cost classifications for a service provider LO C2 TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Identify each of TechPro's costs below as (a) variable or fixed and (b) direct or indirect by selecting the appropriate dropdowns. Assume the cost object is an individual class. Variable or Fixed Direct or indirect 1. Depreciation on classroom building 2. Travel expenses for salesperson 3. Salesperson salary 4. Instructional manuals for students 5. Monthly internet connection cost 6. Advertising