Kay needs help in classifying her various costs.To manage these costs,she wants them identified using the information below.Use Table 2 below for your classifications:

a) Behavior: fixed or variable

b) Traceability: direct or indirect

c) Financial Reporting: product or period

d) If product cost: direct materials, direct labor, or overhead

Place an X in the boxes below to properly classify each cost.

Note: Costs will have more than one X each.

Cost Classification Chart
	Fixed	Variable	Direct	Indirect	Product	DM	DL	OH	Period
Oven
Cash Register
Baking pans
Business License
Health Inspections
Rent
Utilities
Mobile Phone
Flour
Sugar
BakingSoda
Butter
Raisins
Eggs
Lemons
Accountant