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Problem $4$: 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. Place an $"x"$ in the correct column for each cost.

$\backslash$table$[[$Cost$,$Product Costs,$\backslash$table$[[$Period Costs$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Factory$],[$Overhead$]],\backslash$table$[[$Selling$],[$Expense$]],\backslash$table$[[$General$],[$and Admin.$],[$Expense$]]],[,,,,,,,,,,],[$Advertising$,,,,,,,,,,,],[\backslash$table$[[$Depreciation on factory$],[$machine$]],,,,,,,,,,,],[$Batteries for electric cars,,,,,,,,,,,$],[$Office supplies used,,,,,,,,,,,$],[$Wages to assembly workers,,,,,,,,,,,$],[$Salesperson commissions,,,,,,,,,,,$],[$Steel for cars,,,,,,,,,,,$],[\backslash$table$[[$Depreciation on office$],[$equipment$]],,,,,,,,,,,],[$Leather for car seats,,,,,,,,,,,$]]$