QS $14-2($Static$)$ Classifying direct and indirect costs LO C$2$

Diez Company produces sporting equipment, including leather footballs. Assume that the cost object is a football. Classify each of the following costs as direct or indirect.

$\backslash$table$[[1.$ Electricity used in the production plant.$],[2.$ Labor used on the football production line.$],[3.$ Salary of manager who supervises the entire plant.$],[4.$ Depreciation on maintenance equipment used in the plant.$],[5.$ Leather used to produce footballs.$]]$