Listed here are product costs for the production of soccer balls. Identify each cost (a) as either fixed or variable and (b) as either direct or indirect.
1. Lace to hold leather together
2. Wages of assembly workers
3. Coolants for machinery
4. Annual flat fee paid for factory security
5. Leather covers for soccer balls
6. Machinery depreciation (straight-line)
7. Taxes on factory
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