Consider the following items:

A. Tomatoes used in the manufacture of Hunts ketchup

B. Administrative salaries of executives employed by Jet Blue Airlines

C. Wages of assembly-line workers at a Ford plant

D. Marketing expenditures of the Atlanta Braves baseball club

E. Commissions paid to Coca-Cola's salespeople

F. Straight-line depreciation on manufacturing equipment owned by Dell Computer

G. Shipping charges incurred by Office Depot on out-going orders

H. Speakers used in Sony home-theater systems

I. Insurance costs related to a Mary Kay Cosmetics' manufacturing plant

L Consider the following items: A. Tomatoes used in the manufacture of Hunts ketchup B. Administrative salaries of executives employed by Jet Blue Airlines C. Wages of assemblyline workers at a Ford plant D. Marketing expenditures of the Atlanta Braves baseball club E. Commissions paid to CocaCola's salespeople F. Straight-line depreciation on manufacturing equipment owned by Dell Computer G. Shipping charges incurred by Office Depot on outgoing orders H. Speakers used in Sony home-theater systems |. Insurance costs related to a Mary Kay Cosmetics' manufacturing plant Required: Complete the table that follows and classify 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. Product or Period Cost