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. Manufacturing (Product) Cost Cost Item Administrative Selling Cost Cost Direct Indirect Variable or Fixed Variable Fixed Fixed Yes Yes Yes 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 gament factory 14. Executive We insurance 15. In used in textbook production 16. Finge benefits, materials handling workers 17. Yarn used in water production 18. Wages of receptionist excutive Offices