Instructions: Indicate for each of the following costs whether it is a product cost or a period costs.

• Cost of grapes purchased by a winery.
• Depreciation on pizza ovens in a pizza restaurant
• Cost of plant managers salary in a computer production facility
• Wages of security personnel in a department store.

Instructions: For each of the following costs, indicate whether the amount is a direct or indirect cost of the equipment maintenance department.

• Cost of electricity used in the maintenance department
• Depreciation on the building space occupied by the maintenance department
• Idle time of maintenance department employees
• Cost of plant managers salary which is allocated to maintenance department
• Cost of property taxes allocated to the maintenance department.