Listed below are costs of providing an airline service. Classify each cost as (a) either variable or fixed, and (b) either direct or indirect by selecting the appropriate dropdowns. Consider the cost object to be a flight. Flight attendants and pilots are paid based on hours of flight time. Cost Variable or Fixed Direct or Indirect | 1. Snacks served on airplanes 2. Depreciation on office equipment 3. Oil used in airplanes 4. Luggage handler wages 5. Airport landing fee (per flight) 6. Insurance premium on airplanes 7. Maintenance on airplanes 8. Advertising Required information [The following information applies to the questions displayed below.] Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $513 each. Costs 1. Plastic for casing-$20,000 2. Wages of assembly workers-$86,000 3. Property taxes on factory-$5,000 4. Accounting staff salaries-$34,000 5. Drum stands (1,000 stands purchased)-$38,000 6. Rent cost of equipment for sales staff-$24,000 7. Upper management salaries-$190,000 8. Annual flat fee for factory maintenance service-$19,000 9. Sales commissions-$25 per unit 10. Machinery depreciation, straight-line-$43,000 Required: 1. Classify each cost and its amount as (a) either variable or fixed and (b) either product or period. (The first cost is completed as an example.) Cost by Behavior Variable Fixed $ 20,000 Cost by Function Product Period $ 20,000 Costs Plastic for casing 2. Wages of assembly workers 3. Property taxes on factory 4. Accounting staff salaries Drum stands 6. Rent cost of equipment for sales staff 7. Upper management salaries 8. Annual flat fee for factory maintenance service 9. Sales commissions 10. Machinery depreciation, straight-line 2. Compute the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set Item Total cost Variable production costs Per unit cost Total variable production costs Fixed production costs Total fixed production costs Total production cost