Exercise 13-12 (Static) Cost classifications LO 3, 4 Classify each of the following costs as Product (direct/Indirect) or Period and Variable, Fixed or Mixed (when both variable and fixed costs may apply). Costs Raw materials Tape used to secure packed boxes of product Plant janitors' wages Inventory clerks' wages Promotional expenses Production workers' wages Production supervisors' salaries Sales force commissions Maintenance supplies used Controller's salary Electricity cost for office building Real estate taxes for factory Real estate taxes for Office building Product (Direct/Indirect) or Variable/Fixed/Mi Period