it is a hospital not a manufacturing unit

Northwest Hospital is a full-service hospital that provides everything from major surgery and emergency room care to outpatient clinics. 1. Depreciation, executive jet. 2. Costs of shipping finished goods to customers. 3. Wood used in manufacturing furniture. 4. Sales manager's salary. 5. Electricity used in manufacturing furniture. 6. Secretary to the company president. 7. Billing costs. 8. Packing supplies for shipping products overseas. 9. Sand used in manufacturing concrete. 10. Supervisor's salary, factory. 11. Executive life insurance. 12. Sales commissions 13. Fringe benefits, assembly-line workers. 14. Advertising costs. 15. Property taxes on finished goods warehouses. Required: For each cost incurred at Northwest Hospital, indicate whether it would be variable or fixed with respect to the number of units produced and sold; and then whether it would be a selling cost, an administrative cost, or a manufacturing cost. If itis a manufacturing cost, indicate whether it would typically be treated as a direct or indirect cost with respect to units of product