In terms of cost classifications for predicting cost behavior, indicate whether the cost is fixed or variable.

With respect to cost classifications for manufacturers if the item is a manufacturing cost, indicate whether it is direct materials, direct labor, or manufacturing overhead. If it is a nonmanufacturing cost, then select $$none$$ as your answer.

With respect to cost classifications for preparing financial statements, indicate whether the item is a product cost or period cost.

In terms of cost classifications for decision making, identify any items that are sunk costs or opportunity costs. Select $$none$$ if neither category applies.