Required: For each cost item, indicate whether it would be variable or fixed with respect to the number of units produced and sold. For manufacturing cost, indicate whether it would typically be treated as a direct cost or an indirect cost with respect to units of product. Three sample answers are provided for illustration at beginning of the table. Select "None" if none of the categories apply for a particular item. Manufacturing (Product) cost Direct cost None Indirect cost 1.1 Following are a number of costs typically found in organizations: Cost Cost Item Behaviour Direct labour Variable Executive salaries Fixed Factory rent Fixed Property taxes, factory. Fixed 2. Boxes used for packaging detergent. 3. Salespeople's commissions. 4. Supervisor's salary, factory. 5. Depreciation, executive automobiles. 6. Wages of workers assembling computers. 7. Packing supplies for out-of-province shipments. 8. Insurance, finished goods warehouses. 9. Lubricants for machines. 10. Advertising costs. 11. Chips used in producing calculators 12. Shipping costs on merchandise sold. 13. Magazine subscriptions, factory lunchroom 14. Thread in a garment factory. 15. Billing costs. 16. Executive life insurance. 17. Ink used in textbook production. 18. Fringe benefits, assembly-line workers. 19. Yarn used in sweater production. 20. Wages of receptionist, executive offices