Selected costs associated with a variety of business situations are shown below:
(a) Salary of the plant manager.
(b) Lubricating oils for machines.
(c) Brass rods used in making plumbing products.
(d) Property taxes on a building that includes both the factory and home Office.
(e) Labor in the repairs and maintenance section.
(f) Salary of the supervisor in the Grinding Department.
(g) Crude oil used in a refining process which results in numerous products.
(h) Wages of artists preparing ads for a grocery chain.
(i) Depreciation on administrative office furniture.
(j) Salaries of quality assurance personnel who test products during production.
(k) Salaries of software engineers in a production plant using robots.
(I) Sales commissions of the marketing staff.

Required:
Create columns to classify each cost by cost behavior (variable, semivariable, or fixed) with respect to activity; as a product or period cost; and, if it is a product cost, as a direct or indirect product cost.