=+EX 18-3 Classifying costs as factory overhead obj. 2 842 Chapter 18 Managerial Accounting Concepts and Principles For apparel manufacturer Ann Taylor, Inc., classify each of the following costs as either a product cost or a period cost:

a. Travel costs of salespersons

b. Fabric used during production

c. Salaries of distribution center personnel

d. Factory janitorial supplies

e. Repairs and maintenance costs for sewing machines

f. Corporate controller’s salary