Classify the various costs using the information below,

a) Behavior: fixed or variable cost

b) Traceability: direct or indirect

c) Financial reporting: product or period

d) If product cost, identify which items are direct materials, direct labor or

manufacturing overhead.

Cost Classification Indirect Product DM Fixed variable Direct DL MOH Period Corporate office building depreciation Deprediation of Equipment used to build various custom houses Lumber Roof Concrete Insulation Ducting Paint Utilities for office (include gas, electric, and water) Mobile phone (business) Accountant salary Supervisor salary Thomas salary Salary of home assembly workers