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I need clarification on a certain cost in management accounting I am trying to identify all of my indirect manufacturing overhead costs.etc etc Are delivery

I need clarification on a certain cost in management accounting

I am trying to identify all of my indirect manufacturing overhead costs.etc etc

Are delivery costs of the product to the customer a product or period cost, are they indirect or direct and are they fixed , variable or mixed

The costs are as follows

Product :Tables

Delivery costs Units Produced

$300 100

$600 200

$1200 300

Are these a product cost or period cost? As they are related to the actual product being tables.

Are they indirect or direct? to me they directly relate to the product in a economically fesasible way

I assume they are variable as they change with the amount of production output.

Thanks!

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