SAS provides oil changes, tire repair/replacement, and minor repairs from 12 different locations in Borough, Ohio. The technicians who replace the oil and parts (mostly windshield wipers, air filters, and the like) are paid for an eight-hour day, irrespective of the number of customers in a given day. The cost object for SAS is each customer visit. The cost elements for SAS include: Required: 1.82. For each cost item, indicate whether it is fixed or variable relative to the cost object and also indicate whether it is a product or a period cost. Items 1. Technicians who change the oil and replace parts 2. Parts 3. Purchase of oil and tires 4. Supplies, rags, cleanup equipment 5. Tools 6. Rental of each location 7. Advertising 8. Utilities 9. Licenses and fees 10. Employee training-10 hours at time of hiring and 2 hours per month thereafter 11. Security service to watch the locations during closing hours 12. Online software system for managing sales, costs, and financial reports, including tax returns and employee payroll 13. Disposal of waste oil and used tires Fixed Cost or Variable Cost Product Cost or Period Cost