$2-1$A $-$ Cost Classification

The following are costs of Big Rig Trucks, a manufacturer of large diesel vehicles.

$1.)$ Aluminum used in manufacturing each truck's body.

$2.)$ Factory supervisor's salary.

$3.)$ Company president's salary.

$4.)$ Cleaning supplies used for daily cleanup.

$5.)$ Wages of workers who build the engines.

$6.)$ Patent lawyer's costs.

$7.)$ Accounting fees.

$8.)$ Shipping paid on deliveries to customers.

Required: For each cost above, identify whether it is Variable or Fixed, and which category of product or period

cost it belongs to $-D\frac{M}{D}\frac{L}{M}O\frac{H}{?}$ Selling$/$Admin$/$R&D$.$

Use picture