Listed here are product costs for production of soccer balls. Classify each cost as either direct or indirect. Product Cost 1. Annual flat fee paid for factory cleaning 2. Wages of factory maintenance workers 3. Factory utilities 4. Factory supervisor salary 5. Ink for labeling soccer balls 6. Leather covers for soccer balls 7. Annual flat fee paid for factory security 8. Coolants for machinery 9. Machinery depreciation (straight-line) 10. Factory building rent Direct or Indirect

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Manufacturing Costs

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.