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	Variable or Fixed	Selling Cost	Administrative Cost	Direct	Indirect
Ex.	Direct labor	Variable			Yes
	Executive salaries	Fixed		Yes
	Factory rent	Fixed				Yes
1.	Property taxes, factory.
2.	Boxes used for packaging detergent produced by the company.
3.	Salespersons commissions.
4.	Supervisors 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 life insurance.
15.	Ink used in textbook production.
16.	Fringe benefits, materials handling workers.
17.	Yarn used in sweater production.
18.	Wages of receptionist, executive offices.