Listed here are the total costs associated with the production of 1,000 drum sets manufactured by truebeat. the drum sets sell for $463 each. costs

1. plastic for casing—$16,000
2. wages of assembly workers—$89,000
3. property taxes on factory—$4,000
4. accounting staff salaries—$37,000
5. drum stands (1,000 stands purchased)—$29,000
6. rent cost of equipment for sales staff—$48,000
7. upper management salaries—$130,000
8. annual flat fee for factory maintenance service—$22,000
9. sales commissions—$12 per unit
10. machinery depreciation, straight-line—$38,000

required: 1. classify each cost and its amount as

(a) either variable or fixed and
(b) either product or period. (the first cost is completed as an example.)