P 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. Three sample answers are provided for illustration. Cost am Example Direct labor Example: Executive Example: Factory rent 1. Property taxes, factory 2. Boxes used for packaging detergent produced by the company 3 Balespersons' commissions 4. Supervisor's salary, factory 5 Depreciation, executive audos 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 costs on merchandise sold 12. Magazine subscriptions, 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. Variable or Fled Selling Cost Administrative Cost Variable Fixed Fixed Manufacturing Manufacturing (Product) Coet (Pre) Gest Direct Indirect Yes Yes