Chirp Chirp Industries makes custom deluxe birdhouses. Below is a list of some of the products that are used to construct these birdhouses. Determine if these costs are fixed or variable costs, and then determine if these costs are product costs or period costs.

$10,000 per month - rent for office building

$6,000 per year - depreciation for building equipment

$3,000 per month - Selling and Administrative Costs

$25 per board foot - wood to make the birdhouses

$65,000 per year - salary for shop supervisor

Dependent on order - glue, paint, and other materials to build the houses

$15 per hour - factory labor to build the houses