Identify whether each of the following costs should be classified as product costs or period costs.

Manufacturing Overhead	AnswerProduct CostPeriod Cost
Selling Expenses	AnswerPeriod CostProduct Cost
Administrative Expenses	AnswerPeriod CostProduct Cost
Advertising Expenses	AnswerPeriod CostProduct Cost
Direct Labor	AnswerProduct CostPeriod Cost
Direct Materials	AnswerProduct CostPeriod Cost
Sales Commissions	AnswerPeriod CostProduct Cost
Shipping	AnswerPeriod CostProduct Cost

Identify whether each of the following costs of a automobile manufacturer should be classified as direct materials, direct Labor or manufacturing overhead.

Windshield	AnswerDirect MaterialsDirect LaborManufacturing Overhead
Engine	AnswerDirect MaterialsDirect LaborManufacturing Overhead
Wages of Assembly Line Worker	AnswerDirect LaborDirect MaterialsManufacturing Overhead
Depreciation of Factory Machinery	AnswerManufacturing OverheadDirect LaborDirect Materials
Factory Machinery Lubricants	AnswerManufacturing OverheadDirect LaborDirect Materials
Tires	AnswerDirect MaterialsDirect LaborManufacturing Overhead
Salary of Plant Supervisor	AnswerManufacturing OverheadDirect LaborDirect Materials
Steering Wheel	AnswerDirect MaterialsDirect LaborManufacturing Overhead