Various costs associated with manufacturing operations are given below:

1. Plastic washers used to assemble autos.

2. Production superintendent’s salary.

3. Wages of workers who assemble a product.

4. Electricity to run production equipment.

5. Janitorial salaries.

6. Clay used to make bricks.

7. Rent on a factory building.

8. Wood used to make skis.

9. Screws used to make furniture.

10. A supervisor’s salary.

11. Cloth used to make shirts.

12. Depreciation of cafeteria equipment.

13. Glue used to make textbooks.

14. Lubricants for production equipment.

15. Paper used to make textbooks.

Required:

Classify each cost as being either variable or fixed with respect to the number of units produced and sold. Also indicate whether each cost would typically be treated as a direct cost or an indirect cost with respect to units of product. Prepare your answer sheet as shown below: