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IDENTIFY IF THE FOLLOWING ITEMS ARE PRODUCT COSTS (DIRECT MATERIALS, DIRECT LABOR, OR FACTORY OVERHEAD) OR PERIOD COSTS (ADMINISTRATIVE OR SELLING) NOTE: USE THE LETTER

IDENTIFY IF THE FOLLOWING ITEMS ARE PRODUCT COSTS (DIRECT MATERIALS, DIRECT
LABOR, OR FACTORY OVERHEAD) OR PERIOD COSTS (ADMINISTRATIVE OR SELLING)
NOTE: USE THE LETTER OF EACH ITEM IN THE ANSWER GRID. DO NOT USE "X"s FOR EVERY
ANSWER.
PRODUCT COSTS: PERIOD COSTS:
D/M: D/L: O/H: ADMIN: SELLING:
A ADVERTISING IN NATIONAL PUBLICATION
B SALARY OF ACCOUNTING MANAGER
C FIBERGLASS USED IN MAKING CARS
D SALARY OF PLANT MAINTENANCE MANAGER
E SALARY OF COMPUTER GAME DESIGNER
F RECEPTIONIST SALARY
G MASKS USED BY PAINTING DEPT EMPLOYEES
H BOLTS USED IN MANUFACTURING BICYCLES
I QUALITY CONTROL INSPECTOR SALARY
J COMMISSIONS PAID TO SALES PEOPLE
K TIRES USED IN MANUFACTURE OF DRAG RACER
L SCREWS USED IN MANUFACTURE OF GLASSES
M SALARY OF ASSEMBLY LINE WORKERS
N SALARY OF PLANT MANAGER
O TABLES IN EMPLOYEE LUNCH ROOM
P OIL USED TO LUBRICATE PRINTING PRESS
Q SALARY OF PRINTING PRESS OPERATOR
R PAPER USED TO PRINT BOOKS
S GLUE USED AS BINDING FOR BOOKS
T COST OF PAVING EMPLOYEE PARKING LOT
U REAL ESTATE TAXES ON MANUFACTURING PLANT
V REAL ESTATE TAXES ON CORPORATE HEADQUARTERS
W DECALS USED ON NASCAR CARS
X COST OF CODEINE USED IN COUGH MEDICINE
Y COST OF LUG NUTS USED IN AUTO MANUFACTURING
Z COST OF PAINT USED IN AUTO MANUFACTURING

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