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Classify these costs as either variable, fixed or mixed cost, and product or period cost. Period or Product Fixed, Mixed or Variable Fixed cost Fixed cost Advertising cost, $28,000 per year Depreciation of the factory, $7,000 per year Direct labour cost, $22 per unit Direct materials cost, $50 per unit Electrical costs, $4 per unit plus $1,500 per year Rental cost of equipment, $2,200 per month Period cost Product cost Product cost Product cost Product cost Product cost Rental cost of warehouse, $1,500 per month Product cost Period cost Variable cost Salaries and commissions of salespersons Shipping cost, $7 per unit Factory supervisor's salary, $3,000 per month Product cost