Following are cost terms, concepts, and classifications of a metal toy car model manufacturer: 1. Product costs 2. Period costs 3. Direct material costs 4. Direct labor costs 5. Manufacturing overhead costs 6. Fixed costs 7. Variable costs Match the above are cost terms, concepts, and classifications to the respective costs items:

1. Metal used in manufacturing of the metal toy car models.

1, 3, 4

2, 7

1, 3, 7

2, 3, 6

2. Depreciation of factory machineries.

1, 3, 6

2, 6

1, 5, 6

1, 3, 7

3. Sales commissions earned by salesman.

1, 3, 6

2, 7

1, 5, 6

1, 3, 7

4. Factory supervisor salaries.

1, 5, 6

2, 7

2, 5, 6

1, 3, 7

5. Factory assembly line worker.

1, 5, 6

2, 7

2, 5, 6

1, 4, 7