Variable cost	Fixed cost	Period cost	Direct cost	Indirect cost	Direct materials	Direct labour	Manufacturing (hospital Overhead (M.O.H)	Sunk cost	Opportunity

Apply product factor

1)the SSD drive cost to make each iMac notebook is $300

2) rent of equipment used in the factory

3)Heat,water and power consumed in the factory

4)Amortization on chairs and tables in the executive lunch room

5)the workers is getting paid $50 for each iMac note making

6)advertising cost for the month in $50,000

7)the assembley lines machines depreciation is $750 pre month

8)if company doest use factory rooms,they could have rented them out to get rental income

9) sales department encourages sales person get $100 commission for each iMac note book sold