QS 18-2 (Algo) Classifying direct and indirect costs LO C2 Diez Company produces sporting equipment, including leather footballs. Assume that the cost object is a football. Classify each of the following costs as direct or indirect. 1. Depreciation on factory building. 2. Labor used on the football production line. 3. Salary of manager who supervises the entire plant. 4. Depreciation on maintenance equipment used in the plant. 5. Factory insurance used up.