Cost Classification

Classify each of the following costs relative to the cost object client project for a CPA firm that specializes in audit:

Product or Period Variable, Fixed, or Mixed Direct or Indirect Staff auditor salaries Product Mixed . Direct A Fixed Indirect Fixed Indirect A A Fixed Indirect Receptionist salary Period Depreciation on staff auditor laptop computers Period Health insurance for administrative staff Period Subscription to cloud backup service for project files Product Office lease expense Period Travel to client location Product - Fixed Direct Fixed Indirect A Variable . Direct