Identify the costs as being product or period costs, variable or fixed cost behaviors, and either direct or indirect costs of each vehicles production. Give examples/evidence.

Appendix A-4 Account Number Variable Costs Fixed Costs $ $ 85,000,000 15,000,000 23-700101-2 23-700102-2 23-700103-2 23-700104-2 23-700105-2 23-700106-2 NNNN 118,800,000 55,000,000 6,000,000 23-700107-2 23-700108-2 23-700109-2 23-700110-2 23-700111-2 23-700112-2 23-700113-2 NNNNNN 750,000 1,237,500 25,000,000 10,000,000 15,000,000 3,000,000 32,400,000 21,600,000 $ 172,800,000 $ 215,987,500 Water Play, Inc. Selling and General Administrative Expenses January 1, 20xx Cost Item Annual Cost Cost Code Selling Expenses: Advertising Expense $ 85,000,000 2 Sales Managers Salaries 15,000,000 Sales Commissions 118,800,000 Fringe Benefits 55,000,000 Sales Office Supplies 6,000,000 Depreciation: Equipment and Furniture 750,000 Depreciation: Building 1,237,500 2 Research & Developmen 25,000,000 2 Warehousing costs 10,000,000 Utilities costs 15,000,000 2 Maintenance & Repairs 3,000,000 2 Shipping Costs 32,400,000 Customer Training Costs 21,600,000 1 $ 388,787,500 General Administrative Expenses: Executive Salaries $ 60,000,000 Executive Fringe Benefit 28,000,000 Accounting & MIS 15,000,000 Office Supplies 6,000,000 Leased Computer System 5,000,000 Depreciation: Equipment and Furniture 1,750,000 Depreciation: Building 412,500 Clerical Wages 7,000,000 Clerical Fringe Benefits 2,200,000 Utilities cost 2,000,000 Maintenance & Repairs 2,400,000 Insurance 6,000,000 Property Taxes 12,000,000 $ 147,762,500 Total S&GA $ 536,550,000 Variable S&GA per unit 172.800,000 72,000 Fixed S&GA per unit $ 363,750,000 72,000 Total S&GA per unit $ 536,550,000 72,000 23-800201-2 23-800202-2 23-800203-2 23-800204-2 23-800205-2 23-800206-2 NNNNN $ 60,000,000 28,000,000 15,000,000 6,000,000 5,000,000 23-800207-2 23-800208-2 23-800209-2 23-800210-2 23-800211-2 23-800212-2 23-800213-2 NNNNNNNN 1,750,000 412,500 7,000,000 2,200,000 2,000,000 2,400,000 6,000,000 12,000,000 $ $ 147,762,500 $ 172,800,000 S 363,750,000 $ 2,400.00 $ 5,052.08 $ 7,452.08