Exercise 14-2 (Algo) Classifying direct and indirect costs LO C2 Listed here are product costs for production of soccer balls. Classify each cost as either direct or indirect. Direct or indirect Product Cost 1. Taxes on factory 2. Machinery depreciation (straight-line) 3. Rubber bladder interior for balls 4. Factory building rent 5. Wages of factory machine operators 6. Factory insurance used up 7. Needles used in stitching soccer balls 8. Annual fiat fee paid for factory cleaning 9. Ink for labeling soccer balls 10. Annual flat fee paid for factory security