assifying Costs e following is a list of costs incurred by several manufacturing companies: assify each of the following costs as product cost or period cost. Indicate whether each product cost is a direct materials cost, a direct labor cost, -pense: Costs Classificati Annual picnic for plant employees and their familles .. Cost of fabric used by clothing manufacturer Cost of plastic for a toy manufacturer 1. Cost of sewing machine needles used by a shirt manufacturer 2. Cost of television commercials . Depreciation of copying machines used by the Marketing Department 9. Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules h. Depreciation of office building 1. Depreciation of robotic equipment used to assemble a product 1. Electricity used to operate factory machinery k. Factory janitorial supplies 1. Fees charged by collection agency on past-due customer accounts m. Fees paid to lawn service for office grounds n. Maintenance costs for factory equipment o. Oil lubricants for factory plant and equipment p. Pens, paper, and other supplies used by the Accounting Department 4. Repair costs for factory equipment r. Rent for a warehouse used to store work in process and finished products s. Salary of a physical therapist who treats plant employees t Salary of the manager of a manufacturing plant u. Telephone charges by corporate office v. Travel costs of marketing executives to annual sales meeting Check My Work