Response to the following problem:
Crosby Company produces sporting equipment, including footballs. Identify each of the following costs as direct or indirect if the cost object is a football produced by Crosby.
1. Depreciation on equipment used to produce footballs.
2. Salary of manager who supervises the entire plant.
3. Labor used on the football production line.
4. Electricity used in the production plant.
5. Materials used to produce footballs.