登录之后可查看解析

Factory insurance is a fixed manufacturing cost, and it is a period cost under variable costing, not a product cost. Direct labor is a product cost under variable costing, not a period cost.
Factory insurance is a fixed manufacturing cost. It is a product cost under absorption costing, not a period cost; and it is a period cost under variable costing, not a product cost.
Direct labor is a product cost under both absorption costing and variable costing. Finished goods shipping is a period cost under both absorption costing and variable costing.
Factory insurance is a fixed manufacturing cost. Therefore, it is a product cost under absorption costing but a period cost under variable costing. Direct labor is a product cost under both types of costing, and finished goods shipping is a period cost under both types of costing.