Question 2 Matching Type Direct material cost, $40 per unit Supervisor's salary, $2,500 per month Direct labor cost, $18 per unit Rental cost of warehouse used for selling goods, $1,000 per month Rental cost of equipment, $3,000 per month Depreciation of the factory building, $10,000 per year Shipping cost, $10 per unit Electrical costs, $2 per unit Wages and salaries of factory security personnel, $1,000 per month Depreciation of the factory equipment A. Fixed Cost/Manufacturing Overhead B. Fixed Cost / Direct Labor Cost C. Variable Cost / Manufacturing Overhead D. Fixed Cost / Direct Material Cost E. Fixed Cost / Period Costs F. Variable Cost / Period Cost G. Variable Cost / Period Cost H. Variable Cost / Direct Labor Cost I. Variable Cost / Direct Material Cost