E2.23 LO 2.4 2.8 2.9 Classifying product and period costs, variable and fixed costs, manufacturing costs 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. 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. handbrake pads manufactured by Malvern Star 2. inwards shipping costs incurred by Toshiba 3. oil consumed by sewing machines at aussieBum 4. hourly wages of cleaners at the Royal Adelaide Hospital 5. salary of the financial controller of clothing manufacturer R.M. Williams 6. advertising costs of Qantas 7. straight-line depreciation on factory machinery of Toyota 8. wages of assembly line workers processing poultry at Inghams Chicken.