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. Three sample answers are provided for illustration. (If a cost classification is not application to a cost item, leave the cell blank.) Manufacturing (Product) Cost Variable or Selling Cost Administrative Cost Item Direct Indirect Fixed Variable Fixed Fixed Cost Ex. Direct labo 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, production supervisors. 17. Yarn used in sweater production. 18. Wages of receptionist, executive offices