(Cost classifications) Tom Stevens is a house painter who incurred the following costs during June 1998 when he painted three houses. He spent $900 on paint, $40 on mineral spirits, and $75 on brushes. He also bought two pairs of coveralls for $45 each; he wears coveralls only while he works. During the first week of June, Tom placed a $40 ad for his business in the classifieds. He had to hire an assistant for one of the painting jobs; the assistant was paid $12 per hour and worked 25 hours.

Being a very methodical person, Tom kept detailed records of his mileage to and from each painting job. His average operating cost per mile for his van is $.32. He found a $15 receipt in his van for a metropolitan map that he pur¬ chased in June. The map is used as a contact file for referral work and for bids that he has made on potential jobs. He also had $15 in receipts for bridge tolls ($1 per trip) for a painting job he did across the river.

Near the end of June, Tom decided to go camping, and he turned down a job on which he had bid $2,800. He called the homeowner long distance (at a cost of $3.60) to explain his reasons for declining the job.

Using the headings below, indicate how each of the June costs incurred by Tom would be classified. Assume that the cost object is a house-painting job.

Type of Cost Variable Fixed Direct Indirect Period Product LO1