E2.22 Classifying product and period costs, variable and fixed costs, manufacturing costs For each of the costs listed below, indicate whether it is: LO 2.5 2.6

(a) a product or period cost

(b) a variable or fixed cost

(c) a manufacturing or non-manufacturing cost. You may wish to use the following table format in answering this question. Cost no.

(a) Product/ period cost?

(b) Variable! fixed cost?

(c) Manufacturing/ non-manufacturing cost? Costs: 1. advertising costs of Nike 2. straight-line depreciation on mining machinery of BHP Billiton 3. wages of assembly line personnel of Mack Trucks 4. delivery costs on customer shipments of Streets ice-cream 5. newsprint consumed in printing The Sydney Morning Herald 6. plant insurance costs of Levi Strauss 7. glass costs incurred in cookware produced by Pyrex 8. tyre costs incurred by Subaru 9. sales commissions paid to the sales force of Dell Inc 10. wood glue consumed in the manufacture of Fantastic Furniture wardrobes 11. hourly wages of refinery security guards employed by BP 12. the salary of a financial vice-president of Microsoft.