Answer:
1. Property taxes, factory - Fixed - Manufacturing indirect cost
2. Boxes used for packaging detergent produced by the company - Variable - Manufacturing direct cost
3. Salespersons' commissions - Variable - Selling cost
4. Supervisor's salary factory - Fixed - Manufacturing indirect cost
5. Depreciation executive autos - Fixed - Administrative Cost
6. Wages of workers assembling computers - Variable - Manufacturing direct cost
7. Insurance, finished goods warehouses - Fixed - Selling cost
8. Lubricants for production equipment - Variable - Manufacturing indirect cost
9. Advertising costs - Fixed - Selling cost
10. Microchips used in producing calculators - Variable - Manufacturing direct cost
11. Shipping costs on merchandise sold - Variable - Selling cost
12. Magazine subscriptions, factory lunchroom - Fixed - Manufacturing indirect cost
13. Thread in a garment factory - Variable - Manufacturing indirect cost
14. Executive life insurance - Fixed - Administrative Cost
15. Ink used in textbook production - Variable - Manufacturing indirect cost
16. Fringe benefits, materials handling workers - Variable - Manufacturing indirect cost
17. Yarn used in sweater production - Variable - Manufacturing direct cost
18. Wages of receptionist, executive offices - Fixed - Administrative Cost
