Whippany manufacturing wants to estimate costs for each product they produce at its Troy plant. The Troy plant produces three products at this plant, and runs two flexible assembly lines. Each assembly line can produce all three products. Required:

a. Classify each of the following costs as either direct or indirect for each product.

b. Classify each of the following costs as either fixed or variable with respect to the number of units produced of each product.

                                                             Direct            Indirect         Fixed           Variable

Assembly line labor wages                  ________     ________     ________     ________

Plant manager's wages                        ________     ________     ________     ________

Depreciation on the assembly

line equipment                                     ________     ________     ________     ________

Component parts for the product       ________     ________     ________     ________

Wages of security personnel for the

factory                                                 ________     ________     ________     ________