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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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1 Travel expenses for salesperson Fixed Indirect
2 Instructor wage (per class) Variable Direct
3 Depreciation on computers used for classes Fixed Indirect
4 Depreciation on classroom furniture Fixed Indirect
5 Depreciation on classroom building Fixed Indirect
6 Supervisor salaries Fixed Indirect
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