Use the following information for questions $12-15$:

Product advertising

Fire insurance premium for factory

Electricity, sales offices

Lubricating oil for sewing machines

Foam cushions used in production

Assembly line workers' wages.

Rent, factory building.

Freight$-$out

Salary, company president

Property taxes, corporate headquarters

Total

$12.$ What dollar amount of these costs would be considered manufacturing $($production$)$ overhead?

a$.$ $$19,000$

b$.$ $$45,000$

c$.$ $$51,000$

d$.$ $$97,000$

e$.$ None of the above

$13.$ What dollar amount of these costs would be considered period costs?

a$.$ $$30,000$

b$.$ $$45,000$

c$.$ $$56,000$

d$.$ $$97,000$

e$.$ None of the above

$14.$ What dollar amount of these would be considered product costs?

a$.$ $$56,000$

b$.$ $$97,000$

c$.$ $$103,000$

d$.$ $$153,000$

e$.$ None of the above

$15.$ What dollar amount of these would be considered variable costs?

a$.$ $$82,000.$

b$.$ $$88,000$

c$.$ $$84,000$

d$.$ $$56,000$