Magic City Enterprises manufactures a beautiful bookcase. Listed below are a number of costs incurred. Identify each cost as either fixed or variable; product or period. If the cost is a product cost, then state whether it would be considered a direct or indirect cost.

- A. B. C. D. E.	Factory Rent
- A. B. C. D. E.	Advertising
- A. B. C. D. E.	Packing Supplies for Shipping
- A. B. C. D. E.	Factory Security Guard
- A. B. C. D. E.	Wages of Employees Who Sand the Wood
- A. B. C. D. E.	Administrative Assistant in Corporate Office
- A. B. C. D. E.	Paper Towels in the Men's Room in the Factory
- A. B. C. D. E.	Executive Jet
- A. B. C. D. E.	Lumber
- A. B. C. D. E.	Depreciation on Factory Tools (Straight-Line)

A.	Fixed or Variable - Product / Indirect
B.	Fixed - Period
C.	Fixed - Product / Indirect
D.	Variable - Product / Direct
E.	Variable - Period