Various costs are associated with running a planter box manufacturing business as summarized below: 1. Cedar planks to produce the boxes cost $100/box 2. Wages for employees that assemble the boxes are $32/box made 3. Rent on manufacturing facility is $5,000/month 4. Commissions to sales staff is paid at $8 per box sold 5. Company CEO is paid $400,000/year 6. Cost to research new planter designs is $50,000/quarter 7. Cost of utilities to produce boxes is $15/box made Classify each cost as being either variable or fixed with respect to number of boxes made. Also indicate whether each cost would typically be treated as a direct material, direct labour, manufacturing overhead or period cost with respect to the number of planters made. (2 marks each)