Lubricants for broom$-$assembly factory equipment.

Manufacturing Overhead

Salaries for customer service representatives.

Nonmanufacturing

Salaries for factory maintenance crew.

Manufacturing Overhead

Sales team golf outings with customers.

Nonmanufacturing

Salaries for the raw materials receiving department employees.

Manufacturing Overhead

Advertising expenses.

Depreciation on the CFO company car.

Straw for brooms.

Salaries for sales personnel.

Shipping costs to customers.

eTextbook and Media

Indicate whether each cost is a product cost or a period cost.

Salaries for broom inspectors.

Copy machine maintenance at corporate headquarters.

Hourly wages for assembly workers.