$\backslash$table$[[$Cost item,Cost by behaviour?,Cost by function?$],[$Variable$,$Fixed,Product,Period$],[$i$.,$Executive salary,,,,$],[$ii$.,$Direct labour,,,,$],[$iii$.,$Direct materials,,,,$],[$iv$.,\backslash$table$[[$Depreciation of factory$],[$equipment$]],,,,],[$v$.,$Indirect labour,,,,$],[$vi$.,$Delivery expense,,,,$],[$vii$.,$Television advertising,,,,$],[$viii$.,$Indirect materials,,,,$],[$ix$.,$Fabric for seats,,,,$],[x.,$Factory property taxes,,,,$],[$xi$.,\backslash$table$[[$Accounting $,$ staff$],[$salaries$]],,,,],[$xii$.,$Sales office rent,,,,$],[$xiii$.,$Sales manager's salary,,,,$],[$xiv$.,$Sales commissions,,,,$]]$