The following cost items relate to the Brock Company. Classify each cost as a variable cost, a fixed cost, or a mixed cost by placing an X in the appropriate column. Each cost should be evaluated in terms of the volume of units of finished products produced. For each item, also indicate with an X if it is a product cost or a period cost. Variable, fixed, or mixed cost? Product or period cost? Variable Fixed Mixed Product Period Cost Item Executive salary Direct labor Direct materials Depreciation of manufacturing equipment Indirect labor Factory utilities Delivery expense Television advertising Indirect materials The Ticky Company manufactures tacks. Costs for September were: direct labor, $84,000; indirect labor, $36,700; direct materials, $55,900; factory maintenance, $4,800; factory utilities, $3,200; and insurance on plant and equipment, $700. What is the Ticky Company's factory overhead for September?