Listed here are product costs for production of soccer balls. Classify each cost as either direct or indirect.

Product Cost

Direct or Indirect

Product Cost

Direct or Indirect

Leather covers for soccer balls

Taxes on factory

Annual flat fee paid for factory security.

Machinery depreciation $($straight$-$line$)$

Coolants for machinery

Rubber bladder interior for balls

Wages of product assembly workers.

Ink for labeling soccer balls

Factory supervisor salary

Factory building rent