Listed here are product costs for the production of soccer balls. Identify each cost (a) as either fixed or variable and (b) as either direct or indirect by selecting the appropriate Product Cost Variable or Fixed Direct or indirect ET Leather covers for soccer balls 12. Annual flat fee paid for office security 3. Coolants for machinery 4. Wages of assembly workers 5. Thread to hold leather together 6. Taxes on factory Machinery depreciation (straight-line) 5 Next TechPro offers instructional courses in e-commerce website design. The company holds classes in a bu Identify each of TechPro's costs below as (a) variable or fixed and (b) direct or indirect by selecting the Assume the cost object is an individual class. Variable or Fixed Direct or Indirect 1. Depreciation on classroom building 2. Monthly Internet connection cost 3. Instructional manuals for students 4. Travel expenses for salesperson 5. Depreciation on computers used for classes 6. Instructor wage (per class) N