ort Answer 1. Complete the following chart by placing an "Xunder the applicable column headin as a fixed cost or variable cost and (2) as either a direct or indirect product cost OR pen d Cost Behavior Product Costs Per Fixed Variable Direct Indirect Item eriod Assembly line workers Office salaries actory supervisor Depreciation on factory Sales commissions Paper used to make books actory property taxes Screws in a calculator ffice receptionist's payroll Wages of machineman Advertising