Question 1 (2pts) - Several costs incurred by Grand Slam Baseball, Inc., a manufacturer which makes aluminum baseball bats, are listed below. For each cost, fill in the table below and indicate which of the following classifications best describe the cost. More than one classification may apply to the same cost item. For example, a cost may be both a fixed cost and a product cost. I have done the first one (a.) for you as an example. NOTE: The terms variable cost and fixed cost refer to how costs behave with respect to the number of baseball bats produced in a year. Manufacturing Cost Variable Fixed Period Product DectDirectManufact Non- Cost Cost item: Cost Cost MaterialLaboruring manufacturing Overhead Cost (i.e. selling & admin a. Salary of the factory manager b. Aluminum used in baseball bats c. Cost of electricity used to air condition the factory d. Commissions paid to sales personnel e. Wages paid to employees who assemble the bats f. Depreciation on the laptop used by the company resident's executive assistant