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 a 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