Listed below are costs found in various organizations. For each cost item, 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 it is a manufacturing cost, indicate whether it would typically be treated as a direct cost or an indirect cost with respect to units of product. ("Select "Yes" for the correct answer, in the appropriate columns or if your answer is "No" leave the cells blank.)

Manufacturing (Product) Cost Variable or Selling Cost Administrative Cost Cost Item Direct Indirect Fixed Variable Fixed Fixed Fixed Variable Variable Fixed Fixed Variable Fixed Variable Fixed Variable Variable Fixed Variable Fixed Variable Variable Variable Fixed Ex. Direct labor Yes Executive salaries Yes Factory rent Yes 1. Property taxes, factory. 2. Boxes used for packaging detergent produced by the company 3. Salespersons' commissions 4. Supervisor's salary, factory 5. Depreciation, executive autos. 6. Wages of workers assembling computers 7. Insurance, finished goods warehouses 8. Lubricants for production equipment. 9. Advertising costs 10. Microchips used in producing calculators. 11 Shipping costs on merchandise sold 12. Magazine subscriptions, factory lunchroom 13. Thread in a garment factory 14 Executive life insurance 15. Ink used in textbook production 16. Fringe benefits, materials handling workers 17. Yarn used in sweater production 18. Wages of receptionist, executive offices Yes Yes Yes Yes Yes Yes