Managerial Accounting. Ahhh . .. . I'm stuck.?

Question

Currently, I am having trouble with identifying what are the differences between variable cost, fixed cost, selling or administrative cost, direct or indirect cost. I have trouble defining them too. So, please help me.

I would have to identify the below as either a:
a) variable cost
b) fixed cost
c) selling or administrative cost
d) direct cost
e) indirect cost

Here are the headings: (please help me categorize them)

1) Factory labour, direct
2) Advertising
3) Factory supervision
4) Property taxes, factory building
5) Sales commissions
6) Insurance, factory
7) Depreciation, office equipment
8) Lease cost, factory equipment
9) Indirect materials, factory
10) Depreciation, factory building
11) General office supplies (billing)
12) Direct materials used (wood, bolts, ect)
13) Utilities, factory

Thanks ;)!

Answer 1

1) Factory labour, direct (a) variable cost
2) Advertising (c) selling or administrative cost
3) Factory supervision (b) fixed cost
4) Property taxes, factory building (b) fixed cost
5) Sales commissions (c) selling or administrative cost
6) Insurance, factory (b) fixed cost
7) Depreciation, office equipment (c) selling or administrative cost
8) Lease cost, factory equipment (b) fixed cost
9) Indirect materials, factory (a) variable cost
10) Depreciation, factory building (b) fixed cost
11) General office supplies (billing) (c) selling or administrative cost
12) Direct materials used (wood, bolts, ect) (a) variable cost
13) Utilities, factory (a) variable cost

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