The Donaldson Company produces a set of wood patio furniture consisting of a table and four chairs. Number the costs below and indicate V or F for variable or fixed. Then S, A, D or I for Selling, Admin, Direct (product cost) or Indirect (product cost). Cost 1 Wages of workers assembling the furniture 2 3 Advertising costs Factory supervision Property tax, factory building 4 5 Sales commissions 6 7 18 Insurance, factory Depreciation, office equipment Lease cost, factory equipment Depreciation, factory building Office supplies Office salaries 9 10 11 12 Wood and bolts 13 Utilities, factory 14 Shipping costs for the furniture