Classification of cost in to variable, fixed, period, product, direct and indirect.

The following are costs associated with manufacturing firms, merchandising firms, or service firms:

1. Miscellaneous materials used in production
2. Salesperson's commission in a real estate firm
3. Administrators' salaries for a furniture wholesaler
4. Administrators' salaries for a furniture manufacturer
5. Freight costs associated with acquiring inventories for a grocery store
6. Office manager's salary in a doctor's office
7. Utilities for the corporate offices of a toy manufacturer
8. Line supervisor's salary for a clothing manufacturing firm
9. Training seminar for sales staff of a service firm
10. Fuel used in a trucking firm
11. Paper used at a printing business
12. Oil for machinery at a plastics manufacturing firm
13. Food used at a restaurant
14. Windshields used for a car manufacturer

Classify the costs as (1) product or period; (2) variable or fixed; and (3) for those that are product costs, as direct materials, direct labor, or manufacturing overhead. Write "not applicable (N/A)" if a category doesn't apply.