E2.23 Classifying product and period costs, variable and fixed costs, manufacturing costs

For each of the costs listed below, indicate whether it is:

(a) a product or period cost

(b) a variable or fixed cost

() a manufacturing or non-manufacturing cost.

Costs:

handbrake pads manufactured by Malvern Star

inwards shipping costs incurred by Toshiba

oil consumed by sewing machines at aussieBum

hourly wages of cleaners at the Royal Adelaide Hospital

salary of the financial controller of clothing manufacturer R.M. Williams

advertising costs of Qantas straight-line depreciation on factorymachinery of Toyota

wages of assembly line workers processing poultry at Inghams Chicken.