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 product cost. If it is a product cost, indicate whether it would typically be treated as a direct or an indirect cost with respect to units of product. Three sample answers are provided for illustration:

Variable or Fixed Selling Cost Administrative Cost Product Cost Direct Indirect Cost Item Ex Direct labour Variable No No Yes No Executive salaries Fixed No Yes No No Fixed No Fixed Variable No Yes No Yes No No Yes No No No No Factory rent 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. Salary of the secretary to the company president. 7. Aerosol attachment placed on a spray can produced by the company. 8. Costs of billing customers. 9. Packing supplies for shipping products overseas. 10. Sand used in manufacturing concrete. 11. Supervisor's salary, factory. 12. Executive life insurance. 13. Sales commissions. 14. Employee benefits, assembly-line workers. 15. Advertising costs. 16. Property taxes on warehouses used to store finished goods. 17. Lubricants for production equipment