(Cost classifications) Rick Majerus is a house painter who incurred the fol¬ lowing costs during April 2006 when he painted four houses. He spent $1,200 on paint, $80 on mineral spirits, and $300 on brushes. He also bought two pairs of coveralls for $100 each; he wears coveralls only while he works. During the first week of April, Rick placed a $100 ad for his busi¬ ness in the classifieds. He hired an assistant for one of the painting jobs; the assistant was paid $25 per hour and worked 50 hours.

Being a very methodical person, Rick kept detailed records of his mileage to and from each painting job. His average operating cost per mile for his van is $0.70. He found a $30 receipt in his van for a metropolitan map that he purchased in April. He uses the map as part of a contact file for referral work and for bids that he has made on potential jobs. He also had $30 in receipts for bridge tolls ($2 per trip) for a painting job he did across the river.

Near the end of April, Rick decided to go camping, and he turned down a job on which he had bid $6,000. He called the homeowner long distance (at a cost of $3-20) to explain his reasons for declining the job.

Using the following headings, indicate how to classify each of the April costs incurred by Rick. Assume that the cost object is a house-painting job.LO1. 

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Type of Cost Variable Fixed Direct Indirect Period Product