(A) Classify each of the following cost as product cost or period cost and indicate whether the cost is a variable or fixed cost, direct cost or indirect cost Product /Period Fixed /Variable Direct/ Indirect a Direct materials b Depreciation on corporate jet for sales force c Lubricants for factory machinery d Sales commissions at 5% of sales e Factory Insurance f Product brochures g Factory utilities h President's salary i Employer paid health insurance premium on direct labor personnel lj Accounting staff salaries (10 marks)