Match the items below to the appropriate term A. Direct Materials B. Selling and Administrative Expensive C. Factory Overhead D. Direct Labor (Start by question 87 And ends on Question 95)

87. Factory supplies used 88. Indirect materials used 89. Wages of assembly line personnel 90. Cost of primary material used to make a product 91. Depreciation on office equipment 92. Rent on office facilities 93. Insurance expired on factory equipment 94. Utilities incurred in the office 95. Advertising expense Match each of the following costs with the appropriate classification (a-e). 96. Product cost - direct materials 97. Product cost - direct labor 98. Product cost - factory overhead 99. Period cost - selling expense 100. Period cost - administrative expense