Classifying Costs

The following is a list of costs incurred by several businesses.Classify each of the following costs as product costs or periodcosts. Indicate whether each product cost is a direct materialscost, a direct labor cost, or a factory overhead cost. Indicatewhether each period cost is a selling expense or an administrativeexpense.

Costs	Classification
a. Salary of quality control supervisor
b. Packing supplies for products sold. Thesesupplies are a very small portion of the total cost of theproduct.
c. Factory operating supplies
d. Depreciation of factory equipment
e. Hourly wages of warehouse laborers
f. Wages of company controller’ssecretary
g. Maintenance and repair costs for factoryequipment
h. Paper used by commercial printer
i. Entertainment expenses for salesrepresentatives
j. Protective glasses for factory machineoperators
k. Sales commissions
l. Cost of hogs for meat processor
m. Cost of telephone operators for a toll-freehotline to help customers operate products
n. Hard drives for a microcomputermanufacturer
o. Lumber used by furniture manufacturer
p. Wages of a machine operator on theproduction line
q. First-aid supplies for factory workers
r. Tires for an automobile manufacturer
s. Paper used by Computer Department inprocessing various managerial reports
t. Seed for grain farmer
u. Health insurance premiums paid for factoryworkers
v. Costs of information technology support forthe corporate headquarters
w. Costs for television advertisement
x. Executive bonus for vice president ofmarketing