For each of the following costs, check the columns that most likely apply.

	Product
	Direct	Indirect	Period	Variable	Fixed
Direct labor	_____	_____	_____	_____	_____
Interest Expense	_____	_____	_____	_____	_____
Sales commissions	_____	_____	_____	_____	_____
Utility costs	_____	_____	_____	_____	_____
Presidents salary	_____	_____	_____	_____	_____
Wages of assembly-line workers	_____	_____	_____	_____	_____
Repairs and maintenance costs	_____	_____	_____	_____	_____
Materials-handling costs	_____	_____	_____	_____	_____
Executive compensation	_____	_____	_____	_____	_____
Salespersons salary	_____	_____	_____	_____	_____