Bonita Inc. was born when two baby boomers recognized the lack of ballroom dancing skills in today's youngsters. Edvrard and Ruth

quickly realized that they could teach young adults $($and older adults$)$ how to dance very quickly if the learners had visual assistance. In

the process of working through their approach, they designed and patented a $10{10}^{\text{'}}$ lightwright mat that could be unrolled,

revealing visual markers of where dancers should move their feet on the next musical beat. Soon, many a grandchild felt compelled to

keep his or her grandparents' slide steps alive.

Bonita Inc. incurred the following costs last year in its production and sale of $29\mathrm{.}000$ dance mats.

$($a$)$

Fill in the last two columns of the chart, identifying whether each cost is a product cost or period cost, and also whether the

behavior of each cost is variable or fixed.