Which of the following would normally be considered an indirect cost? a. Production Manager's salary b. Salaries for overnight security personnel c. Depreciation on factory equipment d. All of the above are indirect costs e. None of the above Which of the following would normally be classified as a staff position? a. Chief Operating Officer b. Production Manager c. Assembly line worker d. Management accountant e. None of the above Which of the following would normally be classified as a committed fixed cost? a. Advertising b. Direct Labor c. Overtime pay guaranteed by a union contract d. All of the above are committed fixed costs e. None of the above If production and sales volume decreases, a discretionary fixed cost a. will decrease per unit b. may be reduced or eliminated if necessary c. will remain constant in total d. will increase in total e. None of the above