North Company began operations in year 2010. The company's produces only Product "A". The product requires direct raw materials that cost JOD 50 per unit. The company employs a manufacturing/production supervisor whose salary is JOD 4,000 per month. Production line workers are paid JOD 30 per hour to manufacture and assemble the product. The company rents the equipment needed to produce the product at a rental cost of JOD 3,000 per month. The building is depreciated on the straight-line basis at a cost of JOD 18,000 per year. The company spends JOD 80,000 per year to market the product and the annual selling costs are JOD 12,000. Required: Complete the answer sheet below by placing an "X" under each heading that identifies the cost involved. The "Xs" can be placed under more than one heading for a single cost, e.g., a cost might be a sunk cost, an overhead cost, and a product cost. Cost items Variable Cost Fixed Cost Direct Materials Cost Direct Labor Manufacturing Period Overhead Cost Cost Cost Raw Materials Production supervisor salary Production line worker wages Equipment rental Building depreciation Marketing costs Selling cost