Identify each of the following and determine whether the cost is a : product or period in column a ; b) if its fixed or variable in terms of behavior in column b and for product costs in column c identify whether its is direct material , direct labor or manufactoring overhead ;

		(a)	(b)	(c)
1.	Tire costs incurred by Ford Motor Company.	Product cost	Variable	Direct material
2.	Sales commissions paid to the sales force of Dell Inc.
3.	Wood glue consumed in the manufacture of Rooms To Go furniture.
4.	Hourly wages of refinery security guards employed by ExxonMobil.
5.	The salary of a financial vice president of Hewlett Packard.
6.	Advertising costs of Coca-Cola.
7.	Straight-line depreciation on factory machinery of Boeing Corporation.
8.	Wages of assembly-line personnel of Whirlpool Corporation.
9.	Delivery costs incurred by Ben & Jerrys for a shipment of their ice cream to a grocery store.
10.	Newsprint consumed in printing The New York Times.
11.	Plant insurance costs of Texas Instruments.
12.	LED costs incurred in light-bulb manufacturing of GE Lighting.