here is the table:

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