Classifying Variable, Fixed, Period, and Product Costs [LO1 - CC1; LO4 - CC7] Following are various costs that are found in organizations: 1. Apples processed and canned by Del Monte Corporation. 2. Advertising by a dental office. 3. Shipping canned apples from a Del Monte plant to customers. 4. Insurance on IBM's manufacturing facilities. 5. Commissions paid to London Drugs salespeople. 6. Steering wheels installed in BMWs. 7. Depreciation of factory lunchroom facilities at a General Electric plant. 8. Insurance on Samsung's corporate office. 9. Salary of a supervisor overseeing production of circuit boards at Hewlett-Packard. 10. Hamburger buns in a Burger King outlet. Required: Classify each cost as being either variable or fixed with respect to the number of units sold. Also, classify each cost as either a selling and administrative cost or a product cost. Prepare your answer sheet as shown below: Cost Behaviour Cost Item Variable Fixed Selling and Administrative Cost Product Cost Place an X in the appropriate columns to show the proper classification of each cost.