BE8.1 (LO 1) Determine whether each of the following costs would be classified as product costs or period costs under a variable-costing system: Identify costs as product costs or period costs under variable costing. Commission fees for salespersons Glue for wooden chairs-variable Fabric for T-shirts Labour costs for producing TVs Factory rent expense-fixed Factory utility costs-variable Car mileage for salespersons Administrative expenses-fixed Administrative Internet connection fees Wages-assembly line Product Cost Period Cost