Required: For each cost item, indicate whether it would be variable or fixed with respect to the 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 direct cost or an indirect cost with respect to units of product. Answer is not complete. Manufacturing (Product) Cost Cost Item Selling Cost Variable or Fixed Variable Administrative Cost Direct Indirect Ex. Yes Direct labor Executive salaries Fixed Yes Fixed Yes 1. Fixed Yes 2. Variable Yes 3. Yes Variable Fixed 4. 5. Fixed 6. Yes Variable Fixed 7. 8. Yes 9. Factory rent Property taxes, factory. Boxes used for packaging detergent produced by the company Salespersons' commissions. Supervisor's salary, factory, Depreciation, executive autos. Wages of workers assembling computers. Insurance, finished goods warehouses. Lubricants for production equipment. Advertising costs. Microchips used in producing calculators. Shipping costs on merchandise sold. Magazine subscriptions, factory lunchroom. Thread in a garment factory Executive life insurance. Ink used in textbook production Fringe benefits, materials handling workers. Yarn used in sweater production. Wages of receptionist, executive offices. 10. Variable Fixed Variable Variable Fixed Yes 11. Yes 12 Yes 13. Variable 14. Fixed Yes 15. 16. Variable Variable Variable Fixed 17. Yes 18. Yes