CLASSIFICATION OF COSTS 28 points Classify the following costs as either: a. Product cost b. Period cost 29. utilities incurred in the office building 30. depreciation on office equipment 31. office equipment repairs and maintenance 32. salary of plant manager 33. direct labor incurred 34. depreciation on store equipment 35. salespersons' commissions 36. indirect materials used 37. indirect labor incurred 38. direct materials used 39. utilities incurred in the factory building 40. depreciation on factory machinery 41. delivery expense 42. advertising expense