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Exercise 14-3 Cost classifications for a service provider LO C2 TechPro offers instructional courses in e-commerce website de
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Variable of Fixed Direct or Indirect

1. Travel Expenses for Salesperson Variable Indirect

2. Instructor wages ( per class ) Variable Direct

3. Depreciation on computers used for classes Fixed Direct

4. Depreciation on classroom furniture Fixed Indirect

5. Depreciation on classroom building   Fixed Indirect

6. Supervisor salaries Fixed Direct

NOTE:- Assuming supervisor is directly related to the classes.

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