For each of the following, select its usual cost classification in an absorption costing system.

Miscellaneous factory supplies $($oils$,$ ?lubricants, etc.$)$ Shipping costs $($freight out$)$ Factory equipment maintenance and repairs Factory utility costs Sales salaries Variable manufacturing overhead cost $($product cost$)$ Rent, property taxes and Fixed manufacturing overhead cost insurance on factory $($product cost$)$ ?building Variable selling and administrative Factory depreciation expense $($period expense$)$ Office equipment Fixed selling and administrative expense $($period expense$)$ ?depreciation expense

For each of the following, select its usual cost classification in an absorption costing system. Miscellaneous factory supplies (oils, lubricants, etc.) Shipping costs (freight out) Factory equipment maintenance and repairs Factory utility costs Sales salaries 1. Variable manufacturing overhead cost (product cost) Rent, property taxes and 2. insurance on factory Fixed manufacturing overhead cost (product cost) building 3. Variable selling and administrative Factory depreciation expense (period expense) Fixed selling and administrative 4. Office equipment expense (period expense) depreciation expense Salary of plant manager