Example: Indicate which of the following classifications describe the costs. Indicate which of the following classifications describe the costs. Cost of fabric used in T-shirts Wages of shirtmakers. Wages of the employee who repairs the machines. Cost of electricity used in the sewing department. Wages of sales personnel. Depreciation on sewing machines. Rent on the building. Part of the building's first floor is used to make and paint T-shirts. Part of it is used for the retail sales shop. The second floor is used for administrative offices and storage of raw material and finished goods. Variable/Fixed Product/Period Administrative/Selling/Manufacturing Direct Material/Direct Labor/Overhead