Blackstock Company Manufactures Digital Cameras

Essay

Blackstock Company manufactures digital cameras. Indicate whether the cost is a product cost or period cost AND whether its cost behavior is fixed, variable, or mixed by placing X's in the appropriate boxes. As an example, commissions paid to sales staff would be classified as a period cost and variable. $$\begin{array} { | l | l | l | l | } \hline & { \text { Cost Behavior } } \\\hline \text { Cost } & \text { Fixed } & \text { V ariable } & \text { Mixed } \\\hline \text { Insur ance on executive offices } & & & \\\hline \text { Lens caps for digital cameras } & & & \\\hline \text { Depreciation on manuf acturing equipment } & & & \\\hline \text { Shipping cost to defiver products to customers } & & & \\\hline \text { Salary of compary president } & & & \\\hline \text { Wages of assembly workers } & & & \\\hline \text { Product advertising } & & & \\\hline \begin{array} { l } \text { Utilities: electricity to nun machines and for } \\\text { heat and lights in factory }\end{array} & & & \\\hline\end{array}$$