1.

Which of the following is not classified as a fixed period cost?

1)	Packaging for delivery

2)	Depreciation on delivery trucks

3)	Marketing Vice President's salary

4)	Insurance on the administration building

2.

Which of the following accounts is not reported on the Balance Sheet?

1)	Cost of Goods Sold

2)	Raw Materials

3)	Work in Process

4)	Finished Goods