For each cost item in the table below, first indicate whether it would be variable (V) or fixed (F) with respect to the number of units produced and sold. Then, if appropriate, write down whether the item is a selling or administrative cost (S or A). If the item is a manufacturing cost, leave the selling or administrative cost column blank. For an item that is a manufacturing cost write down whether it would typically be treated as a direct cost or an indirect cost (D or I) with respect to the activity level, in the third column.

Cost Item

Variable (V) or Fixed (F) Cost

Selling (S) or Administrative (A) Cost

Manufacturing Cost, Direct (D) or Indirect (I)

1.	Magazine subscriptions in the factory lunchroom.
2.	Supervisors salary in the promotions department.
3.	Chips used in producing calculators.
4.	Oil used in the maintenance of machines
5.	Depreciation of a cafeteria facility at the corporate office of Netflix
6.	Life insurance for the Vice President of manufacturing
7.	Salary of an employee in the accounting department.
8.	The CEOs bonus that is tied to performance.
9.	Hotel rooms for company employees at a sales convention.
10.	Depreciation on a Lear Jet used by company executives.