The following data is extracted from the records of a plant manufacturing pens: 1. Labors' wages $ 10,000 2. The packaging material $ 30,000 3. Factory power consumption is $ 30,000 4. Factory security guard $ 60,000 5. The graphite in the product $ 20,000 6. Workers on the production line $ 50,000 7. Office supervisors' salaries $ 25,000 8. Factory depreciation $ 35,000 9. The wood of the product $30,000 10. Administration manager's salary $ 40,000 Required: 1. Classify each of the above as: a. Variable or Fixed cost 2. Calculate: a The product cost b. The prime cost c. The conversion cost d. The total cost b. Direct and indirect cost