SEMI- VARIABLE VARIABLE FIXED CLASSIFY AS TO: (1) FIXED (2) VARIABLE or (3) SEMI-VARIABLE 1 Depreciation-straight line method 2 Direct materials 3 Factory insurance 4 Light and power 5 Indirect labor 6 Rent 7 Repairs of machinery 8 Payroll taxes, (SSS, Phealth, HDMF, ECC) 9 Superintendence and supervision 10 Washroom supplies INDIRECT CLASSIFY AS TO (A) DIRECT or (B) INDIRECT DIRECT 1 clothing materials in a garment factory 2 1-Oz perfume bottle 3 sanding material in furniture making 4 bags in a flour mill 5 flour 6 seats to be installed in a railway car 7 radio component parts 8 computer chips 9 stainless steel cone that holds the mirror in a colored TV set 10 milk to make ice cream