Classitying Costs The following is a list of costs incurred by several manufacturing companies: Classify each of the following costs as product cost or penod cost, Indicate whether each product cost is a direct materials cost, a direct iabor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense: p. Pens, paper, and other supplies used by the Accounting Department q. Repair costs for factory equipment r. Rent for a warehouse used to store work in process and finished products s. Salary of a physical therapist who treats plant employees t. Salary of the manager of a manufacturing plant u. Telephone charges by corporate office v. Travel costs of marketing executives to annual sales meeting w. Wages of a machine operator on the production line x. Wages of production quality control personnel