A.

Bartel Corporation produces bar stools for restaurants. For each of the following, indicate whether the cost would typically be considered direct or indirect cost for the cost object given. Lubricants used on the bar stool manufacturing equipment The factory supervisor's salary for the bar stool factory The production labor wages for the bar stool assemblers Nails and screws used in the production of the bar stools Manufacturing costs for wood and steel used in the bar stools

B.

For each of the following, indicate whether the cost would typically be considered product or period cost for the cost object given. Electricity costs to run the factory Accountant salaries Selling costs for the period Delivery costs to take the bicycles to stores Tires for the bicycles