How would you identify the following costs in terms of being Fixed, Variable, Direct, Indirect;

Hourly Operators to run the Peanut product line, Building Lease, Equipment Rent for the life of the project, Shelled peanuts to make 1000 jars of PB, an engineer assigned 100% to the project, my time as a Project Manager (But I have five projects to work), Contractors to build the new production line, Accountants in the front office of our engineering firm, electric bill for the production line, Salary of a support engineer who is only assigned to the new PB line we are proposing.

Extra Credit: What's a Sunk cost and can you give an example.