Required: For each cost item, indicate whether it would be variable or fixed with respecthe number of units produced and sold, and then 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 Hirect cost or an indirect cost with respect to units of product. Cost Item Variable or Fixed Variable Selling Cost Administrative Cost Manufacturing (Product) Cost Direct Indirect Yes Yes Foced Fixed Ex Direct labor Executive salaries Factory rent 1. Property taxes, factory 2 Boxes used for packaging detergent produced by the company 3. Salespersons' commissions 4. Supervisor's salary, factory 5. Depreciation, executive autos 6. 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