Each of the following cost items pertains to one of the following companies: Toyota (a manufacturing-sector company), Sobeys (a merchandising-sector company), and Google (a service-sector company).

1.	Spring water purchased by Sobeys for sale to its customers.
2.	Electricity used to provide lighting for assembly-line workers at a Toyota truck-assembly plant.
3.	Depreciation on computer equipment at Google used to update directories of websites.
4.	Electricity used to provide lighting for Sobeys store aisles.
5.	Depreciation on computer equipment at Toyota used for quality testing of truck components during the assembly process.
6.	Salaries of Sobeys marketing personnel planning local newspaper advertising campaigns.
7.	Spring water purchased by Google for consumption by its software engineers.
8.	Salaries of Google marketing personnel selling banner advertising.

Required

Classify each of the (1-8) cost items as an inventoriable cost or a period cost.

Complete the table below.

	Inventoriable cost or period cost	Reason
1.	Inventoriable cost	Part of direct costs
2.	Period cost	Part of manufacturing overhead
3.	Inventoriable cost	Part of manufacturing overhead
4.	Period cost	Company has no inventory of goods for sale
5.	Inventoriable cost	Part of manufacturing overhead
6.	Period cost	Benefits current period and is not traceable to goods purchased
7.	Period cost	Benefits current period and is not traceable to goods purchased
8.	Period cost	Benefits current period and is not traceable to goods purchased