Classifying Costs as Product or Period Costs For apparel manufacturer Ann Taylor, Inc., classify each of the following costs as either a product cost or a period cost: a. Advertising expenses b. Corporate controller's salary c. Depreciation on office equipment d. Depreciation on sewing machines e. Fabric used during production f. Factory janitorial supplies g. Factory supervisors' salaries h. Property taxes on factory building and equipment i. Oil used to lubricate sewing machines j. Repairs and maintenance costs for sewing machines k. Research and development costs 1. Salaries of distribution center personnel m. Salary of production quality control supervisor n. Sales commissions o. Utility costs for office building p. Travel costs of salespersons q. Wages of sewing machine operators