Linda Hamilton, the owner of the SA Manufacturing Co., is concerned that the company's profitability has worsened. She asks you (her accountant) to examine the books and answer some questions. You notice the company's period costs include: Toilet paper costs at the factory, $9,000 Insurance on the company's headquarters, $11,000 Depreciation of factory lunchroom facilities, $7,000

How should the company record each item? What impact will each item have on the company's profitability?