The following are costs associated with manufacturing firms, merchandising firms, or service
Firms:
A. Miscellaneous materials used in production-
B. Salesperson's commission in a real estate firm-
C. Administrators' salaries for a furniture wholesaler-
D. Administrators' salaries for a furniture manufacturer-
E. Freight costs associated with acquiring inventories for a grocery store-
F. Office manager's salary in a doctor's office-
G. Utilities for the corporate offices of a toy manufacturer-
H. Line supervisor's salary for a clothing manufacturing firm-
I. Training seminar for sales staff of a service firm-
J. Fuel used in a trucking firm-
K. Paper used at a printing business-
L. Oil for machinery at a plastics manufacturing firm-
M. Food used at a restaurant-
N. Windshields used for a car manufacturer-

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.

This is what I have so far. Does this look right? Need a second opinion before I turn it in to be graded. Thank you for your help.
A. 1-Product, 2-Variable, 3-Manufactoring Overhead
B. 1-Period, 2-Variable, 3- N/A
C. 1-Period, 2-Fixed, 3-N/A
D. 1-Period, 2-Fixed, 3-Direct labor
E. 1-Period, 2-Variable, 3-N/A
F. 1-Period, 2-Fixed, 3-N/A
G. 1-Period, 2-Fixed, 3-N/A
H. 1-Period, 2-Fixed, 3-Direct labor
I. 1-Product, 2-Variable, 3-Direct labor
J. 1-Period, 2-Variable, 3-N/A
K. 1-Product, 2-Variable, 3-Direct material
L. 1-Period, 2-Variable, 3-Manufactoring overhead
M. 1-Product, 2-Variable, 3-Direct material
N. 1-Product, 2-Variable, 3-Direct material