Q1) The costs given below are related with manufacturing firms, merchandising firms, or service firms:
1. Miscellaneous materials utilized in production
2. Salesperson's commission in real estate firm
3. Administrators' salaries for furniture wholesaler
4. Administrators' salaries for furniture manufacturer
5. Freight costs associated with acquiring inventories for a grocery store
6. Office manager's salary in doctor's office
7. Utilities for the corporate offices of a toy manufacturer
8. Line supervisor's salary for clothing manufacturing firm
9. Training seminar for sales staff of a service firm
10. Fuel utilized in a trucking firm
11. Paper utilized at a printing business
12. Oil for machinery at a plastics manufacturing firm
13. Food utilized at a restaurant
14. Windshields utilized for a car manufacturer
Categorize costs as (1) product or period; (2) variable or fixed; and (3) for those which are product costs, as direct materials, direct labor, or manufacturing overhead. Write "not applicable (N/A)" if category does not apply.