Tommys Custom Furniture is a manufacturer of sofas. Listed below are selected cost items for the entire company. Classify each cost item as either a fixed or variable cost, and either a product or a period cost by placing an X in the appropriate boxes. I completed the first item for you.

Cost by behavior Cost by function

Variable Fixed Product Period

Fabric used for sofas

Sales commissions

Supplies used in the factory

Accounting staff salaries

Sales office rent

Direct labor for factory workers

Depreciation on factory equipment

Office supplies

Sales commissions