Consider the following items: 1. Administrative salaries of executives employed by a regional airline 2. Advertisements placed in trade journals 3. Commissions paid to the salespeople working for a soft drink company 4. Engine casings used in the production of electric engines 5. Insurance costs related to a cosmetics manufacturing plant 6. Lease payments for the president's automobile 7. Machine lubricant used in production activities 8. Marketing expenditures of the major league baseball club 9. Property taxes paid on the factory facilities 10. Salary of the plant supervisor 11. Shipping charges incurred by an office supplies retailer on out-going shipments 12. Speakers used in a consumer electronics company's home-theater systems 13. Straight-line depreciation on manufacturing equipment owned by a computer manufacturer 14. Tomatoes used in the manufacture of ketchup 15. Wages of assembly-line workers at an automobile manufacturing plant Required: Complete the table below by classifying each of the costs listed as (1) a product or period cost and (2) a variable or fixed cost by placing an "X" in the appropriate column