M. Salary of plant manager N. Cost of miniature replicas of the airplane used to promote and market the airplane O. Human Resources Department costs for the year P. Metal used for producing the airplane body Q. Annual fee to a celebrity to promote the aircraft R. Hydraulic pumps used in the airplane's flight control system S. Yearly cost of the maintenance contract for robotic equipment T. Prebuilt leather seats installed in the first-class cabin U. Depreciation on factory equipment V. Special advertising campaign in Aviation World magazine W. Oil to lubricate factory equipment X. Masks for use by painters in painting the airplane body Y. Decals for cockpit door, the cost of which is immaterial to the cost of the final product Z. Salary of chief financial officer PR 1-1A Classifying costs The following is a list of costs that were incumed in the production and sale of largecommercial Obj. 2 Salary of chief compliance officer of company B. PoNer sed by painting equipmem C Instnament parel instelled in the aiplene cockpit D. Anrwal bonus pad to the chief operating officer of the compay E Turbo charged airplane engine . eior tim material used throughout the airplane cabin G, Cost of rormai scrap from producton of arplne body HL hourly wages of employees that ssemble the airplane L Salary af the Markcting Departmens personnel Cost of paving the headquarters employee parking Int Cost ef electrical wiring teougheut the airplane Cost of electrank guidance system installed in the airplane ceckpit Classify each cost as either a product cost or a period cost. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense. Use the following tabular headings for your answer, placing an "X" in the appropriate column: K L Period Costs Product Costs Direct Direct Factory Cost Materials Labor Overhead Selling Cost Cost Cost Expense Music