1. Identify the proper classification of the following costs in an automobile manufacturing company under full absorption costing Cost of tires (Product cost, Not a product cost; not a period cost, Period cost) Sales commissions (Product cost, Not a product cost; not a period cost, Period cost) Depreciation on plant manager's computer (Product cost, Not a product cost; not a period cost, Period cost) Sales office utilities (Product cost, Not a product cost; not a period cost, Period cost) Salaried factory supervisor wages (Product cost, Not a product cost; not a period cost, Period cost) 2. Within the relevant range, as the number of units produced increases: A. the variable cost per unit will increase B. the fixed cost per unit will decrease C. total variable costs will remain the same D. total fixed costs will decrease 3. Echo Manufacturing uses standard costing. For one of their products, the standard materials are 2 pounds per unit. The standard price for that material is S5 per pound.In May, they purchased 5,000 pounds of the material at a cost of S25,500. What was the materials price variance for this material in May? (If the variance is unfavorable, enter the amount in parentheses.)