For each of the costs listed below, indicate whether it is:
(a) A product or period cost
(b) A variable or fixed cost
(c) A manufacturing or non manufacturing cost.
1. Handbrake pads manufactured by Standish Cycles.
2. Inwards shipping costs incurred by Toshiba.
3. Oil consumed by sewing machines at Levi Strauss.
4. Hourly wages of cleaners at the Royal Adelaide Hospital.
5. Salary of the financial controller of clothing manufacturer P.M. Williams.
6. Advertising costs of Qantas.
7. Straight-line depreciation on factory machinery of Toyota.
8. Wages of assembly line workers processing Inghams chickens.
9. Delivery costs on customer shipments of retailer David Jones.
10. Printed circuit boards used in manufacturing Dell notebooks.
11. Plant insurance costs of glass maker Pilkington.
12. Grain costs incurred in manufacturing Sanitarium cereals.