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.

					Manufacturing Cost
	Cost Item	Variable or Fixed	Selling Cost	Admin. Cost	Direct	Indirect
Ex.	Direct Labor	Variable			Yes
	Executive Salaries	Fixed		Yes
	Factory Rent	Fixed				Yes
1	Property taxes, factory
2	Boxes used for packaging detergent produced by the company
3	Salesperson's commission
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 cost on merchandise sold
12	Magazine subscription, 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