Classify each of the following costs as product costs or period costs. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense: Costs a. Cost of 30-second television commercial. b. Fees charged by collection agency on past-due customer accounts. c. Depreciation of robot used to assemble a product. d. Rent for a warehouse used to store finished products. e. Cost of plastic for a telephone being manufactured. f. Wages of a machine operator on the production line. g. Cost of sewing machine needles used by a shirt manufacturer. h. Maintenance costs for factory equipment. i. Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules. j. Charitable contribution to United Fund. k. Maintenance and repair costs for factory equipment. l. Telephone charges by president's office. m. Wages of production quality control personnel. n. Depreciation of copying machines used by the Marketing Department. o. Electricity used to operate factory machinery. p. Factory janitorial supplies. q. Travel costs of marketing executives to annual sales meeting. r. Oil lubricants for factory plant and equipment. s. Depreciation of tools used in production. t. Cost of fabric used by clothing manufacturer. u. Salary of the vice president of manufacturing logistics. v. Fees paid to lawn service for office grounds upkeep. w. Surgeon's fee for heart bypass surgery. x. Pens, paper, and other supplies used by the Accounting Department in preparing various managerial reports