For each of the followng costs, place an X in the cost classifications (yellow cells) that most likely apply. There can be more than one X and some costs may be both variable and fixed.)
	Product
Costs	Direct	Indirect	Period	Variable	Fixed
Wages of Assembly Line Workers
Electricity Cost of Stores
Plant/Factory Utilities
Salary of Accounting Manager
Shipping Costs To Customer
Minor amounts of glue and thread used in production
Depreciation of Factory Equipment
Sales Commisions
Real Estate Taxes for Factory
Real Estate Taxes for Corporate Headquarters Building
Raw Materials
Factory Janitor's Wages
Utiltiies for Office Building
President's Salary
Advertising Expenses