Listed as follows are various costs found in businesses. Classify each cost as a fixed or variable cost, and as a product and$/$or period cost.

A$.$ Wages of administrative staff

B$.$ Shipping costs on merchandise sold

C$.$ Wages of workers assembling computers

D$.$ Cost of lease on factory equipment

E$.$ Insurance on factory

F$.$ Direct materials used in production of lamps

G$.$ Supervisor salary, factory

H$.$ Advertising costs

I. Property taxes, factory

J$.$ Health insurance cost for company executives

K$.$ Rent on factory