Step $1$: For each cost, mark the cost as a product cost or a period cost.

Step $2$ : If the cost is a product cost, then mark the cost as a variable cost, a fixed cost, or a mixed cost.

$\backslash$table$[[,\backslash$table$[[$Variable$],[$Costs$]],\backslash$table$[[$Fixed$],[$Costs$]],\backslash$table$[[$Mixed$],[$Costs$]],$Product Costs,$\backslash$table$[[$Period$],[$Costs$]]],[$Mortgage on the Cake Shop$],[$Insurance on the Cake Shop$],[$Baking ingredients $($flour$,$ sugar, etc$)],[$Utilities for the Cake Shop$],[$Office supplies$],[$Wages for the bakers$],[$Salary for his accountant, Mrs$.$ Suncat$],[$Depreciation on office equipment$],[$Cooking spray to grease cake pans$],[$Bakery supervisor wages$],[$Advertising costs$],[$Depreciation of the baking equipment$],[$Baking equipment repairs,,,,,$]]$