TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Classify each of TechPro’s costs below as
(a) Variable or fixed
(b) Direct or indirect.
Assume the cost object is an individual class.
________ 1. Depreciation on classroom building
________ 2. Monthly Internet connection cost
________ 3. Instructional manuals for students
________ 4. Travel expenses for salesperson
________ 5. Depreciation on computers used for classes
________ 6. Instructor wage (per class)