$\backslash$table$[[,$Variable Costing,$\backslash$table$[[$Absorption Costing$]]],[\backslash$table$[[$Product$],[$Cost$]],\backslash$table$[[$Period$],[$Cost$]],\backslash$table$[[$Product$],[$Cost$]],],[1.$ Direct materials,,,,$],[$Cesiod$,,,,],[$C$.$ Direct labor,,,,$],[3.$ Variable manufacturing overhead,,,,$],[4.$ Fixed manufacturing overhead,,,,$],[5.$ Variable selling,,,,$],[6.$ Fixed selling,,,,$],[7.$ Variable administrative,,,,$],[8.$ Fixed administrative,,,,$]]$

Identify the treatment of each of the following costs under variable costing and absorption costing.