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 is a direct cost or an indirect cost with respect to units of product. Cost Item Ex Direct labor- Executive salaries Factory rent 1 Property taxes, factory 2 Boxes used for packaging detergent produced by the company. 3: Salespersons' commissions 4. Supervisor's salary, factory 5. Depreciation, executive autos 6 Wages of workers assembling computers 7. Insurance, finished goods warehouses 8 Lubricants for production equipment 9 Advertising costs 10 Microchips used in producing calculators 11 Shipping costs on merchandise sold. 12 Magazine subscriptions, factory lunchroom 13 Thread in a garment factory 14 Executive de insurance 15 Ink used in textbook production Manufacturing (Product) Cost Variable or Fixed Selling Cost Administrative Cost Direct Indirect Variable Yes Fixed Fixed Yes Yes