EX 18-4 Classifying costs as product or period costs OBJ. 2 For apparel manufacturer Abercrombie & Fitch, Inc., classify each of the following costs as either a product cost or a period cost: a. Cost of information technology support i. Sales commissions for the corporate headquarters j. Salaries of distribution center personnel b. Depreciation on sewing machines k. Wages of sewing machine operators c. Fabric used during production 1. Factory janitorial supplies d. Depreciation on office equipment m. Chief financial officer's salary e. Advertising expenses n. Travel costs of media relations f. Repairs and maintenance costs for employees sewing machines o. Factory supervisors' salaries g. Salary of production quality control p. Oil used to lubricate sewing machines supervisor q. Property taxes on factory building and h. Utility costs for office building equipment