Costs Classification a. Cost of electronic guidance system installed in the airplane cockpit b. Special advertising campaign in Aviation World magazine c. Salary of chief compliance officer of company d. Salary of chief financial officer e. Decals for cockpit door, the cost of which is immaterial to the cost of the final product f. Cost of electrical wiring throughout the airplane g. Cost of normal scrap from production of airplane body h. Instrument panel installed in the airplane cockpit i. Deprediation on factory equipment j. Masks for use by painters in painting the airplane body k. Cost of paving the headquarters employee parking lot L. Turbo-charged airplane engine Product costs-direct materials cost Product costs-direct labor cost Product costs-factory overhead cost Period costs-selling expense Period costs-administrative expense m. Prebuilt leather seats installed in the first-dass cabin n. Human Resources Department costs for the year o. Hourly wages of employees that assemble the airplane p. Salary of the Marketing Department personnel a. oil to lbricate factory equipment r. Yearly cost of the maintenance contract for robotic equipment s. Hydraulic pumps used in the airplane's flight control system t. Cost of miniature replicas of the airplane used to promote and market the airplane u. Metal used for producing the airplane body