788 Managerial Accounting Concepts and Principles Chapter 18 Listed here are product costs for the production of soccer balls. Classify each cost (a) (V) or fixed (F) and (b) as either direct (D) or indirect (I). What patterns do you se between costs classified in these two ways? as ei Exercise 18-2 Cost classification C2 or indirect (I). What patterns do you see regardi Product Cost a. Variable or Fixed b. Direct or Indirect 1. Leather covers for soccer balls .. . .. 2. Annual flat fee paid for office security........... 3. Coolants for machinery. 4. Wages of assembly workers. 6. Taxes on factory