Practice Questions Cost Classification Cand of the lowing costareither a period cost or a product (inventorimble) cost. If a cost is whether it is direct materials (DM), direct labor (DL) Or manufacturing overhead OVHDLA, determine if each cast has a fixed cost (FC) or variable cost (VC) behavior pattern TYPE OF PRODUCT BEHAVIOR COST (IF APPLICABLE) PATTERN PRODUCT OR PERIOD COST COST Product DAT VC umails and PC Rent a factory building See in the manufacturing of a car I FC President's salary Product advertising Rent on an office building 6. Omice secretarialalaries 7. Transportation-in (freight-in) on raw materials purchased 8. Transportation-out on finished goods 9. Metal washers in auto production 10. Assembly-line worker's wages 14