Direct materials used $189,000$ Property taxes, factory buiilding $27,000$ Depreciation, factory building $54,000$ Lease cost, factory equipment $63,000$ Administraive office salaries $72,000$ Insurance, Factory $18,000$ Advertising $135,000$ Factory Supervision $63,000$ Indirect materials, factory $54,000$ Factory Labor, direct $270,000$ Sales Commissions $117,000$ Utilities, factory $45,000$ Classify All Costs Below: $$ Cost Behavior $$ Product Cost Cost Item Variable Fixed Selling or Admin Cost Direct Indirect Direct materials used Property taxes, factory building Depreciation, factory building Lease cost, factory equipment Administrative office salaries Insurance, Factory Advertising Factory Supervision Indirect materials, factory Factory Labor, direct Sales Commissions Utilities, factory $-----$