For whom, cost accounts prepared?

$\backslash$table$[[$A$,[,],$Shareholders$],[$B$,[,],$Customers$],[$C$,[,],$Suppliers$],[$D$,[,],$Budget holders$]]$

Each of the following are possible classifications of costs:

I. variable cost

II$.$ period cost

III. direct cost

IV$.$ indirect cost

Annual insurance for a manufacturing company's machinery could be classified under which cost heading?

$\backslash$table$[[$A$,[,],$Variable cost and direct cost$],[$B$,[,],$Direct cost and period cost$],[$C$,$I,J$,$Variable cost and indirect cost$],[$D$,$I,Indirect cost and period cost,$]]$

On $1$ June $2019,$ a company had inventory of its finished goods of $52000$ units. The budgeted figures for June were as follows:

$\backslash$table$[[$Sales$,380000$ units$],[$Production$,360000$ units$],[$Fixed overheads,$$648000$