The following are costs associated with manufacturing firms, merchandising firms, or service
firms:
a. Miscellaneous materials used in production
Product and variable and manufacturing overhead
b. Salesperson’s commission in a real estate firm
Fixed and NA as it's a Selling overhead
c. Administrators’ salaries for a furniture wholesaler
Period and fixed
d. Administrators’ salaries for a furniture manufacturer
Fixed and NA as it's a Office overhead
e. Freight costs associated with acquiring inventories for a grocery store
Product and variable and manufacturing overhead
f. Office manager’s salary in a doctor’s office
Period and fixed

g. Utilities for the corporate offices of a toy manufacturer
Period and fixed
h. Line supervisor’s salary for a clothing manufacturing firm
Product and variable and manufacturing overhead
i. Training seminar for sales staff of a service firm
Fixed and NA as it's a Selling overhead
j. Fuel used in a trucking firm
Product and variable and direct materials
k. Paper used at a printing business
Product and variable and direct materials
l. Oil for machinery at a plastics manufacturing firm
Period and fixed
m. Food used at a restaurant
Product and variable and direct materials
n. Windshields used for a car manufacturer
Product and variable and direct materials

Classify the costs as (1) product or period; (2) variable or fixed; and (3) for those that are
product costs, as direct materials, direct labor, or manufacturing overhead. Write “not
applicable (N/A)” if a category doesn’t apply.