$\backslash$table$[[$ost Item,$\backslash$table$[[$Variable or$],[$Fixed$]],$Selling Cost,$\backslash$table$[[$Administrative$],[$Cost$]],\backslash$table$[[$Manufacturing$],[($Product$)$ Cost$],[$Direct$]],\backslash$table$[[$Manufacturi$],[($Product$)$ C$],[$Indirect$]]],[$