Indicate which category the following costs fit into:

A. Property Taxes, factory

B. Salespersons' commissions

C. Supervisor's salary, factory

D. Wages of workers, assembly

E. Wages of receptionist, office

F. Thread in a garment factory

G. Lubricants for equipment

H. Executive life insurance

I. Monthly advertising cost

J. Salary of accountant

For each of the above indicate whether they would be 1. Fixed or Variable 2. Selling or Manufacturing or Administrative Expense 3. Indirect manufacturing or direct manufacturing or neither