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 Fbxed Direct or Indirect Depreciation on computers used for classes Instructor wage (per class) Monthly internet connection cost 1 2 3. Sales commissions 4 Depreciation-Factory equipment Depreciation-Office equipment 5 6. Exercise 14-6 Cost classification LO C3 Georgia Pacific, a manufacturer, incurs the following costs. (1) Classify each cost as either a product or a period cost. If a product cost identify it as direct materials, direct labor, or factory overhead, and then as a prime and/or conversion cost. (2) Classify each product cost as either a direct cost or an indirect cost using the product as the cost object. (Leave no cell blank if there is no effect select "NA -Not a product cost" Period or Product Direct material, Direct labor, or Factory Overhead Cost by Traceability Prime or Conversion Direct or Indinect 1.Factory utilities 2 Advertising 3 Amortization of patents on factory machine 4. State and federal income taxes 5 Office supplies used 6. Insurance on factory building 7. Wages to assembly workers