PR 18-1B Classifying costs OBJ. 2 The following is a list of costs that were incurred in the production and sale of lawn mowers: a. Tires for lawn mowers. b. Plastic for outside housing of lawn mowers. c. Salary of factory supervisor. d. Property taxes on the factory building and equipment. e. License fees for use of patent for lawn mower blade, based on the number of lawn mowers produced. f. Cost of advertising in a national magazine. g. Salary of quality control supervisor who inspects each lawn mower h. Cash paid to outside firm for janitorial services for factory. before it is shipped. fees for drafting a new lease for headquarters offices Continued)