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