Whippany manufacturing wants to estimate costs for each product they produce at its Troy plant. The Troy plant produces three products at this plant, and runs two flexible assembly lines. Each assembly line can produce all three products. Required:

a. Classify each of the following costs as either direct or indirect for each product.

b. Classify each of the following costs as either fixed or variable with respect to the number of units produced of each product.

Direct Indirect Fixed Variable

Assembly line labor wages ________ ________ ________ ________

Plant manager's wages ________ ________ ________ ________

Depreciation on the assembly

line equipment ________ ________ ________ ________

Component parts for the product ________ ________ ________ ________

Wages of security personnel for the

factory ________ ________ ________ ________