Babineaux Company incurred the following costs in May:

$$ Paid a six$-$month $($May through October$)$ premium for insurance of company headquarters, $$18,600.$

$$ Paid $$1,000$ fee for a salesperson to attend a seminar in July.

$$ Paid three months $($May through July$)$ of property taxes on its factory building, $$15,000.$

$$ Paid a $$10,000$ bonus to the company president for his performance during May.

$$ Accrued $$20,000$ of utility costs, of which $40$ percent was for the headquarters and the remainder was for the factory.

a$.$ What expired period costs are associated with the May information?

$Answer $1$

b$.$ What unexpired period costs are associated with the May information?

$Answer $2$

c$.$ What product costs are associated with the May information?

$Answer $3$