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Shemekia Co

Question 215

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Shemekia Co. produces seats for movie theaters. Listed below are selected cost items for the seat production. Classify each cost as either fixed or variable, and either a product or a period cost by placing an x in the appropriate boxes.
 Cost by behavior  Cost by function  Variable  Fixed  Product  Period  Fabric for seats  Assembly labor  Factory property taxes  Accounting staff salaries  Sales office rent  Sales manager’s salary  Depreciation on factory  equipment  Sales commissions \begin{array} { | l | l | l | l | l | } \hline & { \text { Cost by behavior } } & &{ \text { Cost by function } } \\\hline & \text { Variable } & \text { Fixed } & \text { Product } & \text { Period } \\\hline \text { Fabric for seats } & & & & \\\hline \text { Assembly labor } & & & & \\\hline \text { Factory property taxes } & & & & \\\hline \text { Accounting staff salaries } & & & & \\\hline \text { Sales office rent } & & & & \\\hline \text { Sales manager's salary } & & & & \\\hline \begin{array} { l } \text { Depreciation on factory } \\\text { equipment }\end{array} & & & & \\\hline \text { Sales commissions } & & & & \\\hline\end{array}

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