Listed below are costs found in various organizations:

a$.$ Depreciation on factory machines.

b$.$ Customer billing costs.

c$.$ Bolts used in manufacturing cars.

d$.$ Sales commissions.

e$.$ Electricity used in the corporate headquarters.

f$.$ Auditor$$s salary in a CPA firm.

g$.$ Depreciation on raw materials warehouse.

h$.$ Janitorial wages for factory.

i$.$ Bricks used in building a home.

j$.$ A corporate president$$s salary.

k$.$ Bank teller wages.

l$.$ Electricity in the classroom of a university.

m$.$ Property taxes on finished goods warehouse.

If all units produced are sold, indicate whether they are variable or fixed, product or period, and direct materials, direct labor, overhead, selling, or administrative.