Some of these classifications or all of them are incorrect may you identify which ones are incorrect and characterize them in the correct classification please provide reason

Direct materials variable cost & product cost

Direct Labor variable cost & product cost

Sales variable cost & product cost

Office utilities and misc office expenses (based on units sold) variable cost & product cost

Sales travel (based on units sold) variable cost & product cost

Sales commission (based on units sold) variable cost & product cost

Maintenance for factory equipment variable cost & period cost

Salaries office & administrative fixed cost & period cost

Salaries for factory supervisors, janitor and security fixed & period cost

Office Rent fixed cost & period cost

Factory rent fixed cost & period cost

Insurance office fixed cost & product cost

Depreciation office equipment fixed and period cost

Depreciation for factory equipment fixed cost and period cost

Advertising fixed and period cost

Factory property taxes fixed cost period cost