For each of the following costs incurred in a manufacturing company, indicate whether the costs are (a) fixed or variable and (b) product costs or period costs. Item zero is an example. Product Perio Cost item 0 Annual audit and tax return fees ixe 1 Direct Materials used 2. Clerical staff in administrative office 3. Depreciation of factory machinery 4. Property taxes on the factory 5. Insurance premiums on delivery trucks 6. Factory custodian salary 7. Administrative custodian salary 8. Sales commissions 9. CEO Salary and benefits 10. Factory direct labor Straight-line depreciation method used