For each cost item, indicate whether it would be variable or fixed with respect to the number of units produced and sold; and then whether it would be a selling cost, an administrative cost, or a manufacturing cost. If it is a manufacturing cost, indicate whether it would typically be treated as a direct cost or an indirect cost with respect to units of product. Select "None" if none of the categories apply for a particular item. Cost Item Cost Behavior Classification Manufacturing (Product) cost 1. Property taxes, factory (Click to select)VariableFixed (Click to select)Administrative costAdministrative/Selling costNoneSelling cost (Click to select)Direct costNoneIndirect/Direct costIndirect cost 2. Boxes used for packaging detergent produced by the company (Click to select)FixedVariable (Click to select)Administrative costNoneAdministrative/Selling costSelling cost (Click to select)Direct costNoneIndirect costIndirect/Direct cost 3. Salespersons' commissions (Click to select)VariableFixed (Click to select)NoneAdministrative costAdministrative/Selling costSelling cost (Click to select)Direct costIndirect/Direct costNoneIndirect cost 4. Supervisor's salary, factory (Click to select)FixedVariable (Click to select)Administrative costSelling costNoneAdministrative/Selling cost (Click to select)Indirect/Direct costIndirect costDirect costNone 5. Depreciation, executive autos (Click to select)FixedVariable (Click to select)Administrative/Selling costAdministrative costNoneSelling cost (Click to select)Indirect costDirect costIndirect/Direct costNone 6. Wages of workers assembling computers (Click to select)FixedVariable (Click to select)Administrative costAdministrative/Selling costSelling costNone (Click to select)NoneIndirect/Direct costDirect costIndirect cost 7. Insurance, finished goods warehouses (Click to select)FixedVariable (Click to select)Administrative costNoneAdministrative/Selling costSelling cost (Click to select)Direct costIndirect/Direct costNoneIndirect cost 8. Lubricants for production equipment (Click to select)FixedVariable (Click to select)Administrative costSelling costAdministrative/Selling costNone (Click to select)NoneIndirect costIndirect/Direct costDirect cost 9. Advertising costs (Click to select)VariableFixed (Click to select)Selling costAdministrative costNoneAdministrative/Selling cost (Click to select)Direct costIndirect costNoneIndirect/Direct cost 10. Microchips used in producing calculators (Click to select)VariableFixed (Click to select)Administrative/Selling costAdministrative costSelling costNone (Click to select)Indirect costNoneDirect costIndirect/Direct cost 11. Shipping costs on merchandise sold (Click to select)FixedVariable (Click to select)Administrative/Selling costAdministrative costNoneSelling cost (Click to select)Indirect costIndirect/Direct costDirect costNone 12. Magazine subscriptions, factory lunchroom (Click to select)FixedVariable (Click to select)Administrative/Selling costSelling costAdministrative costNone (Click to select)NoneIndirect/Direct costIndirect costDirect cost 13. Thread in a garment factory (Click to select)VariableFixed (Click to select)NoneAdministrative/Selling costSelling costAdministrative cost (Click to select)NoneDirect costIndirect costIndirect/Direct cost 14. Billing costs (Click to select)FixedVariable (Click to select)NoneAdministrative/Selling costAdministrative costSelling cost (Click to select)Indirect/Direct costNoneIndirect costDirect cost 15. Executive life insurance (Click to select)FixedVariable (Click to select)Selling costAdministrative costNoneAdministrative/Selling cost (Click to select)Indirect costIndirect/Direct costNoneDirect cost 16. Ink used in textbook production (Click to select)FixedVariable (Click to select)NoneAdministrative costAdministrative/Selling costSelling cost (Click to select)NoneIndirect costIndirect/Direct costDirect cost 17. Fringe benefits, assembly-line workers (Click to select)FixedVariable (Click to select)NoneSelling costAdministrative/Selling costAdministrative cost (Click to select)NoneIndirect/Direct costDirect costIndirect cost 18. Yarn used in sweater production (Click to select)VariableFixed (Click to select)Administrative/Selling costNoneSelling costAdministrative cost (Click to select)NoneIndirect/Direct costIndirect costDirect cost 19. Wages of receptionist, executive offices (Click to select)FixedVariable (Click to select)Administrative/Selling costSelling costAdministrative costNone (Click to select)Direct costNoneIndirect costIndirect/Direct cost