EX 18-4 Classifying costs as product or period costs For apparel manufacturer Ann Taylor, Inc., classify each of the following costs as either product cost or a period cost: a. Depreciation on office equipment b. Property taxes on factory building and equipment c. Advertising expenses d. Sales commissions e. Salaries of distribution center personnel f. Factory supervisors' salaries g. Factory janitorial supplies h. Repairs and maintenance costs for sewing machines i. Research and development costs j. Travel costs of media relations employees k. Chief financial officer's salary 1. Oil used to lubricate sewing machines m. Depreciation on sewing machines n. Utility costs for office building o. Salary of production quality control supervisor p. Fabric used during production q. Wages of sewing machine operators OBJ