Harris Company is a mid-sized firm that specializes in manufacturing surfboards for export.

Several costs incurred by Harris Company are listed below.

For each cost item, indicate which of the following cost classifications best describe each cost.

Question 5 options:

12345	Cost of polystyrene foam used in surfboards.
12345	Wages of machine operators who work on cutting and shaping the surfboards.
12345	Cost of factory supplies.
12345	Salaries of sales manager and sales personnel.
12345	Depreciation of office equipment and laptop for bookkeeper.
12345	Cost of wages to workers who laminate and sand the outer shell of surfboards.
12345	Wages of workers who do maintenance and repairs to the molding equipment.
12345	Salary of bookkeeper who also manages the office.
12345	Cost of fiber glass cloth used in the outer shell of surfboards.
12345	Cost of advertising in television and websites of major news media.

1.	Product Cost - Direct Materials
2.	Product Cost - Direct Labor
3.	Product Cost - Manufacturing Overhead
4.	Period Cost - Sales & Marketing
5.	Period Cost - Administrative