For each cost item, indicate whether it would be variable or fixed with respect to the number of units produced and sold; and then 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. Variable or Fixed Selling Cost Administrative Cost Manufacturing Manufacturing (Product) Cost (Product) Cost Direct InDirect Variable Yes Cost Item Example: Direct labor. Example Executive salaries 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 Fixed Fixed Yes Yes