Backpackers Inc., plans to manufacture packs for hiking and camping. the following costs are expected to be incurred in the manufacturing process. Determine whether each of the following costs is product costs or a non-product cost. Use P for product cost and NP for non-product cost.

Cost of fabric

Cost of the factory building

Cost of advertising in various outdoor magazines

Cost of leather for trim

Cost of thread used to sew packs together

Cost of shelving to store production supplies

Salary of the chief executive officer

Cost of zippers

Wages of sales personnel (salary plus commission)

Cost of delivery vehicle

Cost of utilities used in the factory building

Cost of utilities used in the corporate office

Production supervisor's salary

Setup costs to change production from one style pack to another

Research costs to design and develop pack

Property taxes on factory building