Exercise AThe following costs are incurred by an electrical appliance manufacturer. Classify these costs as direct materials, direct labor, manufacturing overhead, selling, or administrative.

1. President's salary.
2. Cost of electrical wire used in making appliances.
3. Cost of janitorial supplies (the janitors work in the factory).
4. Wages of assembly-line workers.
5. Cost of promotional displays.
6. Assembly-line supervisor's salary.
7. Cost accountant's salary (the accountant works in the factory).
8. Cost of cleaner used to clean appliances when they are completed.
9. Cost of aluminum used for toasters.
10. Cost of market research survey.

Exercise BClassify the costs listed in the previous exercise as either product costs or period costs.