Exercise 1-3 Cost classifications for a service provider LO C2 TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Identify each of TechPro's costs below as (a) variable or fixed and (b) direct or indirect by selecting the appropriate dropdowns. Assume the cost object is an individual class. Variable or Fixed Direct or Indirect 1. Instructor wage (per class) Travel expenses for salesperson 3. Sales commissions 4. Depreciation on classroom building 5. Rent on factory building 6. Office supplies used