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Listed here are product costs for the production of soccer balls. Identify each cost (a) as either fixed or variable and (b)TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Iden

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Answer #1
Product Cost Variable or Fixed Direct or Indirect
Machinery Depreciation Fixed Indirect
Rubber core for soccer balls Variable   Direct
Insurance on Factory Fixed Indirect
Factory Rent Fixed Indirect
Needles used in stitching soccer balls Variable   Indirect
Leather cover for soccer balls Variable   Direct
Annual flat fee paid for office security Fixed Indirect

TechPro

Variable or Fixed Direct or Indirect
Advertising Fixed Indirect
Salesperson Salary Fixed Indirect
Instruction manual for students Variable   Direct
Monthly Internet Connection Cost Fixed Indirect
Travel Expenses for Sales person Fixed Indirect
Instructor wage (per class) Variable   Direct
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