1. Cost classification. Determine if the cost should be part of product cost or period cost. If the cost is a period cost, determine if the cost is a direct material, direct labor or MOH. If the cost is a period cost, determine if the cost is a selling or general and administrative. Used the chart to fil in your answers. A. Repairs made to factory equipment B. Hourly wages of assembly line workers C. Cost of advertising D. Factory operating supplies E. Wood used in producing tables F. Telephone charges for company controller's office G. Electricity used in the factory H. Depreciation expense on factory equipment I. Production supervisor's salary J. Sales Commission J. Sales Commission K. Salary of chief compliance officer of company L. Property tax on plant (factory) M. Property tax on corporate offices N. Book covers used to bind books O. Glue used to bind pages of the book to the cover