indicate which costs are direct vs indirect

Description of Costs by Cost Category Cost Description Cost of material used to make the gym bags that could casily be traced to cach bag. This included the cost of the material, zippers, shoulder strap, and handles. Cos Direct material Direct labor Rent Depreciation Electricity t of paying workers who make the gym bags. Amount paid to lease the facility where the gym bags were made. Cost of the equipment used in making the gym bags. Cost obtained from the monthly utility bill for power to provide lighting and operate machinery Cost of materials not directly traceable to each bag (c.g., thread and glue); labor not working directly on gym bag assembly (e.g, Other manufacturing maintenance and janitorial costs, material handling, supplics); costs related to orders (e.g., setup of equipment to process new orders, shipping orders) Fixed salary paid to sales representative. The sales representatives. They visited customers with the objective of generating additional orders. company cmployed two Selling Sales commission Amount paid to sales representative for cach gym bag sold. Administrative costs related to processing orders (c.g., purchasing, receiving, customer service, other non-sales-related administrative interactions with customers regarding orders) Other General and administrative costs (c.g, accounting, payroll)