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The following is the list of the costs. Classify each of these costs into the following categories: 1) fixed or variable in relation to production

The following is the list of the costs. Classify each of these costs into the following categories: 1) fixed or variable in relation to production of boxes of muesli, 2) product or period costs, and 3) direct or indirect product costs.

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The following is a list of the costs that you have identified. All amounts are in Euros. administrative salaries 22,000.00 per month advertising 4,000.00 per month assembly line supervisor 6,000.00 per month bags for packaging 0.09 per 500g box blueberries 1.23 per 500g box boxes for packaging 0.21 per 500g box consultants for the manufacturing process 50,000.00 per consultation, 1 consultation per year depreciation - factory building 5,000.00 per month depreciation - equipment 200,000.00 per month direct labor 80,000.00 per month factory maintenance interest (A rating) licenses and taxes maintenance on office equipment nuts oats office supplies production equipment maintenance raisins research and development sales salaries security for the factory storage capacity finished goods (FG) storage capacity raw materials (RM) strawberries transportation to distribution center wheat 35,000.00 per month 60,000 per month 36,000.00 per year (3,000 per month) 2,000.00 per month 0.90 per 500g box 0.48 per 500g box 1,000.00 per month 15,000.00 per month 0.79 per 500g box 12,000.00 per month 40,000.00 per month 4,000.00 per month 500.00 per day (20 days per month) 1,000.00 per day (20 days per month) 1.23 per 500g box 1,000.00 per transport (20 days per month) 0.52 per 500g box 1) Cost Behavior in relationship to quantity manufactured) 2) Period or Product Cost 3) Direct or indirect Product Cost Manufacturing Direct Cost Overhead Variable Fixed X Product Period X administrative salaries 22,000.00 per month

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