Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $476 each.

	Costs
1.	Plastic for casing$16,000
2.	Wages of assembly workers$80,000
3.	Property taxes on factory$4,000
4.	Accounting staff salaries$42,000
5.	Drum stands (1,000 stands purchased)$38,000
6.	Rent cost of equipment for sales staff$36,000
7.	Upper management salaries$150,000
8.	Annual flat fee for factory maintenance service$13,000
9.	Sales commissions$18 per unit
10.	Machinery depreciation, straight-line$36,000

Required: 1. Classify each cost and its amount as (a) either variable or fixed and (b) either product or period. (The first cost is completed as an example.)