For each of the costs listed below, indicate whether it is: (a) a product or period cost (b) a variable or fixed cost (c) a manufacturing or non-manufacturing cost (12 marks). You may wish to use the following table format in answering this question:

Cost No.	(a) Product/ period cost?	(b) Variable/ fixed cost?	(c) Manufacturing/ non-manufacturing cost?

Costs:

1. advertising costs of Adidas

2. straight-line depreciation on mining machinery of Rio Tinto

3. wages of assembly line personnel of Ford

4. delivery costs on customer shipments of Coca-Cola

5. newsprint consumed in printing The Age

6. plant insurance costs of Cotton On

7. glass costs incurred in cookware produced by Pyrex

8. tyre costs incurred by Hyundai

9. sales commissions paid to the sales force of Hewlett Packard

10. wood glue consumed in the manufacture of Fantastic Furniture wardrobes

11. hourly wages of a chemical plant refinery security guards

12. the salary of a financial vice-president of Amazon.