Exercise 14-3 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. Salesperson commissions 2. Monthly internet connection cost 3. Depreciation Classroom furniture 4. Depreciation on classroom building 5. Supervisor salaries 6. Depreciation on computers used for classes