Period costs-administrative expense Product costs-direct materials cost Product costs-direct materials cost Product costs-factory overhead cost Product costs-direct labor cost Period costs-selling expense Period costs-administrative expense Product costs-direct materials cost Product costs-direct materials cost Product costs-factory overhead cost d. Annual bonus paid to the chief operating officer of the company e. Turbo-charged airplane engine f. Interior trim material used throughout the airplane cabin 9. Cost of normal scrap from production of airplane body h. Hourly wages of employees that assemble the airplane I. Salary of the marketing department personnel 3. Cost of paving the headquarters employee parking lot k. Cost of electrical wiring throughout the airplane 1. Cost of electronic guidance system installed in the airplane cockpit 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 4. 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. Oll 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