INSTRUCTIONS: For each of the following situations, identify the cost as either a direct materials (DM), direct labor (DL), factory overhead (FO), Administrative Expense (Admin), or Selling Expense (Sell) and indicate whether it is a product cost or a period cost.

	DM, DL, FO, Sell, or Admin	For Scoring	Period or Product	For Scoring
ITEM
0. Postage expense for a broom manufacturer ............................................	Admin	0. ____	Period	0. ____
12. Materials used for specific jobs ....................................................................		1. ____		2. ____
34. Factory materials incurred on non-specific jobs .......................................		3. ____		4. ____
56. Cash paid for factory utilities costs incurred ..............................................		5. ____		6. ____
78. Rental cost on a factory building...................................................................		7. ____		8. ____
910. Design costs for a new product line.............................................................		9. ____		10. ____
1112. Cost Accounting Department salaries.........................................................		11. ____		12. ____
1314. Factory labor incurred on specific jobs .......................................................		13. ____		14. ____
1516. Salary of vice-president of manufacturing .................................................		15. ____		16. ____