Using the table below as a reference, describe whether the following costs incurred in a manufacturing company are (a) fixed or variable and (b) product or period. The first cost item presented in the table as an example. Cost Item Fixed Variable Product Period X E Annual audit and tax return fees 1 Costs (other than food) of running the cafeteria for factory personnel 2 Direct materials used 3 clerical staff in administrative offices 4 Depreciation of factory machinery* 5 Property taxes on the factory 6 Insurance premiums on delivery vans 7 Factory custodian pay 8 Sales commissions 9 Rent paid for corporate jet 10 Transportation-in costs for indirect material *Straight-line depreciation method used