Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $469 each. Costs
1. Plastic for casing—$16,000
2. Wages of assembly workers—$82,000
3. Property taxes on factory—$6,000
4. Accounting staff salaries—$35,000
5. Drum stands (1,000 stands purchased)—$34,000
6. Rent cost of equipment for sales staff—$36,000
7. Upper management salaries—$150,000
8. Annual flat fee for factory maintenance service—$12,000
9. Sales commissions—$12 per unit
10. Machinery depreciation, straight-line—$47,000

Required:
Classify each cost and its amount as (a) either variable or fixed and (b) either product or period.