6.

Tommys Custom Furniture is a manufacturer of sofas. Listed below are selected cost items for the entire company. Classify each cost item as either a fixed or variable cost, and either a product or a period cost by placing an X in the appropriate boxes. I completed the first item for you. (4 points)

	Cost by behavior		Cost by function
	Variable	Fixed	Product	Period
Fabric used for sofas	X		X
Sales commissions
Supplies used in the factory
Accounting staff salaries
Sales office rent
Direct labor for factory workers
Depreciation on factory equipment
Office supplies
Sales commissions