increased production. Question 4 (2 marks) Direct, indirect, fixed, and variable costs. Sumitomo Cable manufactures various types of aluminum and copper cables which it sells directly to retail outlets through its distribution channels. The manufacturing process for producing cables includes a process called wire draw in which the aluminum and copper rods are pulled through a series of synthetic dies, which gradually decrease in size. The wires are then passed through an extruder, where either a single or a double coating of plastic is applied. These insulated wires are twisted into pairs by the Twisting and Stranding Department. The final shape is given to the wires by the Jacketing and Packaging department after carrying out the process of quality control. Required: Costs involved in the different processes are listed below. For each cost, indicate whether it is a direct variable, direct fixed, indirect variable, or indirect fixed cost, assuming that the "units of production of each kind of wire is the cost object. Costs: Aluminum and copper rods Quality control Insulating materials Repairs to machines Wages for wire draw Normal wastages and spoilages Depreciation on machineries Store-keeper's salary Depreciation on factory building Material testing Insurance on factory building Materials used by jacketing and packaging department Consumable stores and dies Factory general utilities Wages for machine operators Fuel for factory generator Power Supervisors' salaries 4