Indicate whether each of the following costs for a moped manufacturer is a product or a period cost, a variable or a fixed cost, a value-adding or a nonvalue-adding cost, and, if it is a product cost, a direct or an indirect cost of the moped:

a. Office rent
b. Labor to assemble moped
c. Labor to inspect moped
d. Accountant€™s salary
e. Lubricant forbrakes

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Cost Recognition Classifications Product or Period Product Variable or Fixed Value-Adding or Non-Value-Adding Value-adding Direct or Indirect Item Example: Motor Variable Direct