Cost classifications For each of the following costs, check the columns that most likely apply (both variable and fixed might apply for some costs).

Product

Costs

Direct

Indirect

Period

Variable

Fixed

Raw materials

Staples used to secure packed

boxes of product

Plant janitors’ wages

Order processing clerks’ wages

Advertising expenses

Production workers’ wages

Production supervisors’ salaries

Sales force commissions

Maintenance supplies used

President’s salary

Electricity cost for office building

Real estate taxes for

Factory

Office building