Listed below are costs found in various organizations.
1. direct labor
2. executive salaries
3. factory rent
4. property taxes, factory.
5. boxes used for packaging detergent produced by the company
6. salespersons' commissions
7. supervisor's salary, factory
8. depreciation, executive autos.
9. wages of workers assembling computers
10. insurance, finished goods warehouses
11. lubricants for production equipment.
12. advertising costs
13. microchips used in producing calculators.
14 shipping costs on merchandise sold
15. magazine subscriptions, factory lunchroom
16. thread in a garment factory
17 executive life insurance
18. ink used in textbook production
19. fringe benefits, materials handling workers
20. yarn used in sweater production
21. wages of receptionist, executive offices
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.

1.Direct labor

Variable, Manufacturing and Direct.

2. Executive salaries

Fixed, Administrative.

3. Factory rent

Fixed, Manufacturing and Indirect.

4. Property taxes, factory.

Fixed, Manufacturing and Indirect.

5. Boxes used for packaging detergent produced by the company

Variable, Manufacturing and Direct.

6. Salespersons' commissions

Variable, Selling.

7. Supervisor's salary, factory

Fixed, Administrative.

8. Depreciation, executive autos.

Fixed, Administrative.

9. Wages of workers assembling computers

Variable, Manufacturing and Direct.

10. Insurance, finished goods warehouses

Fixed, Selling.

11. Lubricants for production equipment.

Variable, Manufacturing and Direct.

12. Advertising costs

Fixed, Selling.

13. Microchips used in producing calculators.

Variable, Manufacturing and Direct.

14 Shipping costs on merchandise sold

Variable, Selling.

15. Magazine subscriptions, factory lunchroom

Fixed, Administrative

16. Thread in a garment factory

Variable, Manufacturing and Direct.

17 Executive life insurance

Fixed, Administrative.

18. Ink used in textbook production

Variable, Manufacturing and Direct.

19. Fringe benefits, materials handling workers

Fixed, Administrative.

20. Yarn used in sweater production

Variable, Manufacturing and Direct.

21. Wages of receptionist, executive offices

Fixed, Administrative.

Explanation:

The cost which is affected by the production of units is known as variable cost. The cost which does not vary with the units produced is fixed cost.

The costs which are related to selling and storage of the finished goods is selling cost. The cost which is not affected by units produced and is related to office premises and controlling an organization is administrative cost. The cost which varies with the production of units and is incurred to convert raw material into finished goods is manufacturing cost.

The manufacturing cost which is directly affected by the units produced is direct cost and the manufacturing cost which is not affected by the units produced is indirect cost.

the answer is b hope you pass

answer; (15,000)workers each