1. The following cost items relate to the Brock Company. Classify each cost as a variable cost, a fixed cost, or a mixed cost by placing an X in the appropriate column. Each cost should be evaluated in terms of the volume of units of finished products produced. Also indicate with an X for each item if it is a product cost or a period cost.

	Variable, Fixed, or Mixed Cost?			Product or period cost
Cost Item	Variable	Fixed	Mixed	Product	Period
Executive Salarty
Direct Labor
Direct Materials
Depreciation of Manufacturing Equipment
Indirect Labor
Factory Utilities
Delivery expense
Televsion advertising
Indirect Materials

2. For each item shown below, classify it as a product cost or a period cost, by placing an X in the appropriate column. For each item that is a product cost, also indicate whether it is a direct cost or an indirect cost with respect to a unit of finished product.

	Product or period cost?		Direct or Inddirect Cost
Cost Item	Product	Period	Direct	Indirect
Administrative Salaries
Direct Labor
Advertising
Property tax on the factory
factory maintenance
Direct Materials
Depreciation on Factory Equipment
Interest Expense
Factory Supplies