E$2\mathrm{.}23$ Classifying product and period costs, variable and fixed costs, manufacturing costs

L$02\mathrm{.}4$ For each of the costs listed below, indicate whether it is:

$2\mathrm{.}8($a$)$ a product or period cost

$2\mathrm{.}9($b$)$ a variable or fixed cost

$($c$)$ a manufacturing or non$-$manufacturing cost.

You may wish to use the following table format in answering this question.

$\backslash$table$[[$Cost no$.,($a$)$ Product$/$period cost$?,($b$)$ Variable$/$fixed cost$?,\backslash$table$[[($c$)$ Manufacturing$/],[$non$-$manufacturing cost?$]]],[,,,]]$

Costs:

handbrake pads manufactured by Malvern Star

Inwards shipping costs Incurred by Toshiba

oil consumed by sewing machines at aussieBum

hourly wages of cleaners at the Royal Adelaide Hospital

salary of the financial controller of clothing manufacturer R$.$M$.$ Williams

advertising costs of Qantas

straight$-$line depreclation on factory machinery of Toyota

wages of assembly line workers processing poultry at Inghams Chicken