Exercise 14-3 (Algo) Classifying direct and indirect costs for a service company LO C2 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. 1. Depreciation-Classroom furniture 2. Computer printer ink 3. Depreciation on classroom printers 4. Classroom building insurance used up 5. Classroom electricity cost 6. Classroom heating cost 7. Classroom building utilities cost 8. Instructional manuals for students Direct or Indirect