For the following thirteen (13) items, place an "X" in the appropriate column to indicate whether the cost is a product cost (specify which type of product cost: direct materials, direct labor or manufacturing overhead) or period cost and then whether the cost is Variable or Fixed. (Hint: each line should have two "X"s)

		Product Cost			Period Cost	Variable or Fixed
		Direct Materials	Direct Labor	Manufacturing Overhead		Variable	Fixed
1	Advertising
2	Assembly department employee wages
3	CEO's salary
4	Cost of shipping goods to customers
5	Depreciation on assembly plant
6	Depreciation on executive building
7	Factory maintenance supplies
8	Glass used in automobiles
9	Plant manager's salary
10	Property taxes on assembly plant
11	Salary of marketing executive
12	Steel used in automobiles
13	Tires installed on automobiles