Listed below are costs found in various organizations.

Required:

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 is a direct cost or an indirect cost with respect to units of product. Three sample answers are provided for illustration.

$\backslash$table$[[$Cost Item,$\backslash$table$[[$Variable or$],[$Fixed$]],$Selling Cost,$\backslash$table$[[$Administrative$],[$Cost$]],\backslash$table$[[$Manufacturing$],[($Product$)$ Cost$],[$Direct$]],\backslash$table$[[$Manufacturing$],[($Product$)$ Cost$],[$Indirect$]]],[$Example: Direct labor,Variable,,,Yes,$],[$Example: Executive salaries,Fixed,,Yes,,$],[$Example: Factory rent,Fixed,,,,Yes$],[1.$ Property taxes, factory.,,,$+,,],[2.$ Boxes used for packaging detergent produced by the company.,,,,?,?$],[3.$ Salespersons' commissions.,,$-,,,\backslash ],[4.$ Supervisor's salary, factory.,,,$(,,\backslash ],[5.$ Depreciation, executive autos.,,,,,$],[6.$ Wages of workers assembling computers.,,$(1),,,],[7.$ Insurance, finished goods warehouses.,,,$-,,],[8.$ Lubricants for production equipment.,,,$,,(],[9.$ Advertising costs.,,,$,,],[10.$ Microchips used in producing calculators.,,,$(,+2,\backslash ],[11.$ Shipping costs on merchandise sold.,,,$,,-],[12.$ Magazine subscriptions, factory lunchroom.,,,?,$\backslash ,],[13.$ Thread in a garment factory.,,,$2+2,\backslash 2,],[14.$ Executive life insurance.,,,,,$]]$