Exercise $18-3($Algo$)$ Classifying direct and indirect costs for a service company LO C$2$

TechPro offers instructional courses in website design. The company holds classes in a building that it owns. The cost object is an individual class.

Classify each of TechPro's costs below as direct or indirect.

$\backslash$table$[[,$Direct or Indirect$],[1.$ Extra paper for student notes,$],[2.$ Supervisor salaries,$],[3.$ Depreciation$-$Classroom furniture,$],[4.$ Computer printer ink,$],[5.$ Depreciation on classroom printers,$],[6.$ Classroom building insurance used up$,],[7.$ Classroom electricity cost,$],[8.$ Classroom heating cost,$]]$