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.
$$\begin{array} { | l | l | l | l | l | } \hline & { \text { Variable Costing } } &&{ \text { Absorption Costing } } \\\hline & \begin{array} { c } \text { Product } \\\text { Cost }\end{array} & \begin{array} { c } \text { Period } \\\text { Cost }\end{array} & \begin{array} { c } \text { Product } \\\text { Cost }\end{array} & \begin{array} { c } \text { Period } \\\text { Cost }\end{array} \\\hline \text { 1. Direct materials } & & & & \\\hline \text { 2. Direct labor } & & & & \\\hline \text { 3. Variable manufacturing overhead } & & & & \\\hline \text { 4. Fixed manufacturing overhead } & & & & \\\hline \text { 5. Variable selling } & & & & \\\hline \text { 6. Fixed selling } & & & & \\\hline \text { 7. Variable administrative } & & & & \\\hline \text { 8. Fixed administrative } & & & & \\\hline\end{array}$$