Jammer Company has an office and factory and a mall store. Their main activities involve manufacturing and selling jars of jelly.

Here is a listing of some of the company costs:

(1) Fruit (2) Mall Store Rent (3) Depreciation on the Factory Building

(4) Cooking Equipment Operator Wages (5) Factory Supplies Used

(6) Jars (7) Oil to Lubricate Jar-Filling Equipment (8) Advertising

(9) Factory Janitor Wages (10) Coffee/Doughnuts for the Production Workers

(11) Store Worker Wages (12) Factory Utilities (13) Office Telephone

(14) Box Packaging for Six-Packs of Variety Jellies (15) Filling Equipment Operators' Wages (16) Depreciation on Office Equipment (17) Office Receptionist's Salary (18) Sugar, (19) Office Supplies Used, (20) Property Taxes on Factory Equipment, (21) Salary of the Chief Financial Officer, (22) Insurance on the Factory Building, (23) Health Insurance Benefits for Office Workers, (24) Factory Supervisors' Salaries, (25) Retirement Pension Benefits for Factory Workers.

Here is the format for what I want you to submit:

On your sheet, put the numbers 1 through 25 to correspond to each of the costs and by each number, categorize each item by writing either "Product Cost, Direct Material" or "Product Cost, Direct Labor" or "Product Cost, overhead" or "Period Cost."