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 dropdowns.

TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Identify each of TechPros costs below as (a) variable or fixed and (b) direct or indirect by selecting the appropriate dropdowns. Assume the cost object is an individual class.

Variable or Fixed Direct or Indirect Product Cost 1. Annual flat fee paid for factory security 2. Leather covers for soccer balls 3. Machinery depreciation (straight-line) 4. Lace to hold leather together 5. Taxes on factory 6. Wages of assembly workers 7. Coolants for machinery Variable or Fixed Direct or Indirect 1. Instructor wage (per class) 2. Travel expenses for salesperson 3. Sales commissions Depreciation on classroom building Rent on factory building 6. Office supplies used