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For each item list below, need clarification on the Cost Behavior ( Fixed or Variable) and Cost classification (Product Cost - Direct or Indirect, or

For each item list below, need clarification on the "Cost Behavior ( Fixed or Variable)" and" Cost classification (Product Cost - Direct or Indirect, or Period Cost - administrative or selling)"

Property taxes, factory building

Factory supervision costs

Utility costs, factory

Lease cost, factory equipment

Utility costs, administrative offices

Indirect materials, factory

Depreciation costs, administrative office equipment

Supply costs, administrative office

Direct labor costs Insurance, factory

Depreciation costs, factory equipment Insurance, administrative offices

Advertising

Depreciation costs, factory building

Salary costs, administrative office Sales commissions

Direct materials used

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