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Listed below are costs found in various organizations. Required: 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. Manufacturing (Product) Cost Direct Indirect Variable or Fixed Cost Item Selling Cost Administrative Direct labor Variable Yes Fixed Fixed Yes Yes 1. Fixed Yes Variable Variable Yes I Fixed Yes Fixed Yes Variable Yes Yes Executive salaries Factory rent Property taxes, factory 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 Yes Fixed Variable Fixed Variable Variable Yes I Yes Yes | Yes Fixed Variable Yes Yes Fixed Variable Yes Fixed Variable Fixed Yes