Consider the Following Items

Essay

Consider the following items:
A. Tomatoes used in the manufacture of Heinz ketchup
B. Administrative salaries of executives employed by Air Canada
C. Wages of assembly-line workers at a Ford plant
D. Marketing expenditures of the Toronto Blue Jays Baseball Club
E. Commissions paid to Coca-Cola's salespeople
F. Straight-line depreciation on manufacturing equipment owned by Dell Computer
G. Shipping charges incurred by Office Depot on out-going orders
H. Speakers used in Sony home-theater systems
I. Insurance costs related to a Mary Kay Cosmetics' manufacturing plant
Required:
Complete the table that follows and classify each of the costs listed as (1) a product or period cost and (2) a variable or fixed cost by placing an "X" in the appropriate column.