Classified the following costs as product costs or period costs. Indicate whether each product cost is direct material cost , a direct labor cost or a factory over cost. Indicate whether each period cost is selling expenses or an administrative expenses

j. Electricity used to operate factory a k. Maintenance costs for factory equipment I. Pens, paper, and other supplies used by the Accounting Department in preparingv m. Charitable contribution to United Fund n. Depreciation of microcomputers used in the factory to coordinate and monitor th o. Fees paid to lawn service for office grounds upkeep