Exercise #2 Cost Item 1. Property taxes, factory 2. Boxes used for packaging detergent. 3. Salesperson's commission 4. Supervisor's salary factory 5. Depreciation, Automobiles 6. Wages of workers assembling computers. 7. Packaging supplies for out of province shipment 8. Insurance on finished goods in warehouses 9. Lubricants for machines 10. Chips used in producing calculators. 11. Ink used in textbook production. 12. Wages of receptionists and executive officers For each item, indicate whether it would be variable or fixed cost with respect to the number of units produced and sold Then indicate if it would be a selling cost, an administrative cost, or a manufacturing cost. If it is a manufacturing cost, indicate if it is treated as a direct or indirect cost with respect to the units of production