The following are costs associated with manufacturing firms, merchandising firms, or service firms:

Legal services for an accounting firm Car leases for company management Oil used to service manufacturing equipment Office supplies for a grocery store Entertainment expense Travel expenses for doctors in a medical firm Plastic used in making computers h. Collection costs of account receivables i. Electricity to run saws at a lumber yard j. Food for a company banquet k. Advertising expense 1. Continuing education for a doctor m. Commissions paid to salespersons Depreciation on sports equipment by a professional football team o. Calculators used by office employees - pm p. Earplugs used at an airport puril q. Toll charges incurred because of business travel - pu r. Fuel used in manufacturing equipment 1. Classify the costs as period or product.

2. Classify the costs as fixed or variable.

3. For those costs that are product costs, classify them as direct materials, direct labor, or manufacturing overhead. Write "not applicable (N/A)" if a category doesn't apply.