For each cost item, indicate whether it would be a selling cost, an administrative cost, or a manufacturing cost. If it is a manufacturing cost, indicate whether it is a direct cost or an indirect cost with respect to units of product.

$\backslash$table$[[$Cost Item,Selling Cost,$\backslash$table$[[$Administrative$],[$Cost$]],\backslash$table$[[$Manufacturing$],[($Product$)$ Cost$],[$Direct$]],\backslash$table$[[$Manufacturing$],[($Product$)$ Cost$],[$InDirect$]]],[$Example: Direct labor,,,Yes,$],[$Example: Executive salaries,,Yes,,$],[$Example: Factory rent,,,,$],[1.$ Property taxes, factory.,,,,$],[2.$ Boxes used for packaging detergent produced by the company.,,,,$],[3.$ Salespersons' commissions.,,,,$],[4.$ Supervisor's salary, factory.,,,,$],[5.$ Depreciation, executive autos.,,,,$],[6.$ Wages of workers assembling computers.,,,,$],[7.$ Insurance, finished goods warehouses.,,,,$],[8.$ Lubricants for production equipment.,,,,$],[9.$ Advertising costs.,,,,$],[10.$ Microchips used in producing calculators.,,,,$],[11.$ Shipping costs on merchandise sold.,,,,$],[12.$ Magazine subscriptions, factory lunchroom.,,,,$],[13.$ Thread in a garment factory.,,,,$],[14.$ Executive life insurance.,,,,$],[15.$ Ink used in textbook production.,,,,$],[16.$ Fringe benefits, materials handling workers.,,,,$],[17.$ Yarn used in sweater production.,,,,$],[18.$ Wages of receptionist, executive offices.,,,,$]]$