-ANALYSIS OF COSTS- INSTRUCTIONS: For each of the following situations, identify the cost as either a direct cost (o) or en d indicate whether it is a product cost (Pt) or a perlod cost (Pd). indirect cost Direct or For Period or For Indirect Scoring Product Scoring 0 Postage expense for a broom ?M manufacturer 0. 2. 1-2. Materials used for specific jobs ................................- 3-4 Factory labor incurred on non-specific jobs 5-6. Cash paid for factory utilities costs incurrd 7-8. Rental cost on the factory building. 9-10. Design costs for the new product line 11-12. Accounting Department salaries 13-14. Factory labor incurred on specific jobs.. 15-16. Salary of vice-president of manufacturing 3. 5. 10. 12._ 14. 16 13._ 15.L