Indicate whether each of the following costs for moped manufacturer is a product or a period cost, a variable or a fixed cost, a value-adding or a non value-adding cost, and, if it is a product cost, a direct or an indirect cost of the moped. Please explain why.

Item:	Product or Period:	Variable or Fixed:	Value-Adding or Non-Value Adding:	Direct or Indirect:
Office Rent Labor to assemble moped Labor to inspect moped Accountants Salary Lubricant for brakes Note: I know office rent and accountant salary cannot be directly or indirectly to a cost object, as they are not product costs.