ook Print erences A car manufacturer incurs the following costs. Classify each cost as either a product or period cost. If a product cost, classify it as direct materials, direct labor, or factory overhead. If a period cost, classify it as a selling expense or a general and administrative expense. Costs Wages to paint machine operators Factory electricity Advertising Depreciation on factory machine Batteries for electric cars Office supplies used Wages to assembly workers Salesperson commissions Factory building insurance used up Salesperson travel costs Cost Classification Product Cost: Factory Overhead Product Cost Direct Materials Product Cost: Direct Labor Product Cost: Factory Overhead