Listed here are product costs for the production of soccer balls. Identify each cost (a) as either fixed or variable and (b) as either direct or indirect by selecting the appropriate dropdowns. Variable or Fixed Direct or Indirect Product Cost 1. Annual flat fee paid for factory security 2. Machinery depreciation (straight-line) 3. Rubber core for soccer balls 4. Insurance on factory 5. Factory rent 6. Needles used in stitching soccer balls 7. Leather covers for soccer balls