Consider the following information: Almas Company manufactures furniture, including tables. Selected costs are given below:

1. The tables are made of wood that costs $100 per table.

2. The tables are assembled by workers, at a wage cost of $40 per table.

3. Workers assembling the tables are supervised by a factory supervisor who is paid $38,000

per year.

4. Electrical costs are $2 per machine-hour. Four machine-hours are required to produce a table.

5. The depreciation on the machines used to make the tables totals $10,000 per year. The

machines have no resale value and do not wear out through use.

6. The salary of the president of the company is $100,000 per year.

7. The company spends $250,000 per year to advertise its products.

8. Salespersons are paid a commission of $30 for each table sold.

9. Instead of producing the tables, the company could rent its factory space for $50,000 per year.

Required:

Classify these costs according to the various cost (variable, fixed, Period , product, sunk and opportunity costs ).