For each of the items listed below, select the cost that most likely apply.

Note: Select "Not Applicable" if the item doesn't fall in any of the cost category

$\backslash$table$[[,,$Product$],[$Direct labor,Direct,Period, Variable and Fixed$],[$Interest expense,,$],[$Sales commissions,,$],[$Utility costs,Direct,$],[$President$\text{'}$s salary,Indirect,$],[$Wages of assembly$-$line workers,Not applicable,$],[$Repairs and maintenance costs,,$],[$Materials$-$handling costs,,$],[$Executive compensation,,$],[$Salesperson$\text{'}$s salary,,$]]$