Indicate whether the cost is variable or fixed based on behavior; period cost: selling and administrative cost or product cost: direct or indirect. Use the table provided for your answer.

 Behavior Period Cost Product Cost Costs Variable Fixed Selling Admin Direct Indirect Advertising Cost
20 Bad Debts Expense Billing Costs Boxes used for packaging finished costs Cloth used in T-shirt 647
Depreciation of delivery equipment Depreciation of executive cars Factory Supplies 907 Fr.

 Microchips used in producing cellphones 150 Office Supplies 160 President's life insurance Property
taxes of factory building Salesman commissions Shipping costs on merchandise sold 20<
Supervisors' salaries, factory 210 Wages of frontdesk officers Wages of laborers 234 Wag...

Product Cost Cost Behavior Variable Fixed Period Cost Selling Admin 1 Advertising Cost t Direct 2 23 Bad Debts Expense 30 Billing Costs 2 40 Boxes used for packaging finished costs 50 Cloth used in T-shirt 6 Depreciation of delivery t equipment 7 Depreciation of executive cars 8(2 Factory Supplies 2 2 2 90 Fringe Benefits of assembly L line workers 10 | Fringe benefits of office 2 employees 11 12 13 Ink used in textbooks ( ) Insurance of finished goods warehouses Lubricants used for machines t eeeeeeeeeee 2 2 Indirect t t 777 t t