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Answer:
a. Property taxes, factory. Fixed Cost. Indirect Manufacturing Cost.
b. Boxes used for packaging detergent produced by the company. Variable cost. Direct Manufacturing cost.
c. Salespersons' commissions. Variable cost. Selling cost.
d. Supervisor's salary, factory. Fixed cost. Indirect manufacturing cost.
e. Depreciation, executive autos. Fixed cost. Administrative cost.
f. Wages of workers assembling computers. Variable cost. Direct manufacturing cost.
g. Insurance, finished goods warehouses. Fixed cost. Selling cost.
h. Lubricants for production equipment. Variable cost. Indirect manufacturing cost.
i. Advertising costs. Fixed cost. Selling costs.
j. Microchips used in producing calculators. Variable costs. Direct manufacturing cost.
k. Shipping costs on merchandise sold. Variable cost. Selling cost.
l. Magazine subscriptions, factory lunchroom. Fixed cost. Indirect manufacturing cost.
m. Thread in a garment factory. Variable cost. Indirect manufacturing cost.
n. Billing costs. Variable cost. Selling cost.
o. Executive life insurance. Fixed cost. Administrative cost.
p. Ink used in textbook production. Variable cost. Indirect manufacturing cost.
q. Fringe benefits, assembly-line workers. Variable cost. Indirect manufacturing cost.
r. Yarn used in sweater production. Variable cost. Direct manufacturing cost.
s. Wages of receptionist, executive offices. Fixed cost. Administrative cost.
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