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