a. Classify the manufacturing costs, marketing costs, and customer service hotline costs either as production expenses or period expenses.

b. For the period expenses, further classify them into either selling expenses or general and administrative expenses.

Manufacturing Data: Number of Canoes Year Manufactured 2012 250 2011 2010 240 2009 275 Total Canoe Manufacturing Costs $106,000 115,000 108,000 122,000 130,000 140,000 Year 2012 2011 2010 2009 2008 2007 Number of Paddles Manufactured 900 1,200 1,000 1,100 1,400 1,700 Total Paddle Manufacturing Costs $38,500 49,000 42,000 45,500 56,000 66,500 310 350 2008 2007 400 Number of Paddles Sold Marketing Data: Number of Year Canoes Sold 2012 250 2011 2010 240 Year 2012 900 275 Total Canoe Marketing Costs $45,000 47,500 44,000 51,000 55,000 60,000 2011 Total Paddle Marketing Costs $ 7,500 9,000 8,000 8,500 10,000 11,500 2009 310 1,200 1,000 1,100 1,400 1,700 2010 2009 2008 2007 2008 350 400 2007