A. Roper Furniture manufactures office furniture and tracks cost data across their process. The following are some of the costs that they incur. Classify these costs as fixed or variable costs, and as product costs or

period costs.

1. Wood used to produce desks ($125.00 per desk)
2. Production labor used to produce desks ($15 per hour)
3. Production supervisor salary ($45,000 per year)
4. Depreciation on factory equipment ($60,000 per year)
5. Selling and administrative expenses ($45,000 per year)
6. Rent on corporate office ($44,000 per year)
7. Nails, glue, and other materials required to produce desks (varies per desk)
8. Utilities expenses for production facility
9. Sales staff commission (5% of gross sales)

B. Hicks Contracting collects and analyzes cost data in order to track the cost of installing decks on new home construction jobs. The following are some of the costs that they incur. Classify these costs as fixed or

variable costs and as product or period costs.

1. Lumber used to construct decks ($12.00 per square foot)
2. Carpenter labor used to construct decks ($10 per hour)
3. Construction supervisor salary ($45,000 per year)
4. Depreciation on tools and equipment ($6,000 per year)
5. Selling and administrative expenses ($35,000 per year)
6. Rent on corporate office space ($34,000 per year)
7. Nails, glue, and other materials required to construct deck (varies per job)