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. Manufacturing (Product) Cost Cost Item Selling Cost Administrative Direct Indirect Cost Ex Direct labor Variable Fixed Fixed Yes Executive salaries Yes 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 11. Shipping costs on merchandise sold 12 Magazine subscriptions, factory lunchroom. 13. Thread in a garment factory 14. Executive life insurance 15 Ink used in textbook production Yes ochips used in producing cakculators Prey 2 ot 2