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 Cost Item Selling Cost Administrative Cost Direct Indirect Yes Yes Yos Yes Yes Yes Yos Variable or Fixed Variable Fixed Fixed Find Variable Variable Fixed Fixed Variable Fixed Variable Fred Variable Variable Fond Variable Fond Yes Ex Direct labor Executive salaries Factory rent 1. Property taxes, factory 2. Boxes used for packaging detergent produced by the company 3. Salespersons commissions 4. Supervisor's wary, factory 5. Depreciation, executive auto 6. Wages of workers sembling computers 7. Insurance finished goods warehouses abricants 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 insurance 15. Irkused in the production 18 Fringe benefits, material handling workers 17 Yam used in water production 18. Wages ofrectionis executives Yes Yes Yos Yes Yes Yes Yes Yos Yos Yos Yes Found Variable Food Yos Yes VENIT Required: For each cost Item, Indicate whether it would be variable or faced with respect to the number of units produced and sold; and then whether it would be a seling cost, an administrative cost, or a manufacturing cost. It is a manufacturing cost, indicate whether it is a direct cost or an Indirect cost with respect to units of product. Cost Item Selling Cost Administrative Cost Manufacturing (Product) Cost Direct Indirect Yes Yes Yos Yos Yes Yes Yes Yes Variable or Fixed Variable Fixed Fixed Fixed Variable Variable Fed Fixed Variable Fixed Variable Fixed Variable Variable Fixed Variable Fixed Variable Fixed Variable Fixed Ex Direct labor Executive salaries 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 e insurance 15. Ink used in textbook production 16. Fringe benefits, material handing workers 17. Yam used in sweater production 18. Wages of receptionist executive offices Yes Yos Yos Yes Yos Yes Yes Yes Yes Yus Yes Yos Yes