costs incurred in a manufacturing firm, indicate whether the costs are most likely fixed or variable & whether they are most likely period costs or product costs under full absorption costing.

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Variable ; Period

Sales commissions for sales personnel.

Fixed ; Period

Salaries of top executives in the company.

Fixed ; Period

Administrative support for sales supervisors.

Variable ; Product

Assembly line workers' wages.

Variable ; Product

Energy to run machines producing units of output in the factory.

Fixed ; Product

Cafeteria costs for the factory.

Fixed ; Period

Controller's office rental.

Fixed ; Period

Depreciation on the building for administrative staff offices.

Variable ; Product

Overtime pay for assembly workers.

Variable ; Product

Transportation-in costs on materials purchased.


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