Identify the Treatment of Each of the Following Costs Under

Identify the treatment of each of the following costs under variable costing and absorption costing:
$\begin{array}{c}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Variable Costing }\quad \text { Absorption Costing } \\\begin{array}{|l|c|c|c|c|}\hline &\begin{array}{c}\text { Product } \\\text { Cost }\end{array} & \begin{array}{c}\text { Period } \\\text { Cost }\end{array} & \begin{array}{c}\text { Product } \\\text { Cost }\end{array} & \begin{array}{c}\text { Period } \\\text { Cost }\end{array} \\\hline \text { 1. Direct materials } && \\\hline \text { 2. Direct labor } && \\\hline \text { 3. Variable manufacturing overhead } & & \\\hline \text { 4. Fixed manufacturing overhead } & & & \\\hline \text { 5. Variable selling } & & \\\hline \text { 6. Fixed selling } & & \\\hline \text { 7. Variable administrative } & & \\\hline \text { 8. Fixed administrative } & & \\\hline\end{array}\end{array}$