Problem F (32 points) -ANALYSIS OF COSTS- INSTRUCTIONS: For each of the following situations, identify the cost as either a direct cost (D) or an hired cost ?) indicate whether it is a product cost (Pt) or a period cost (Pd). ITEM Direct orFor Period or For Indirect Scoring Product Scoring 0. Postage expense for a broom manufacturer 1-2. Materials used for specific jobs 3-4. Factory labor incurred on non-specific jobe... 5-6. Cash paid for factory utlities costs incurred 7-8. Rental cost on the factory building 9-10. Design costs for the new product line 1-12. Accounting Department salaries . 3-14. Factory labor incurred on specific jos 5-16. Salary of vice-president of manufacturing 0. Pd 0. 2. 3. 5. 7.10. 6. 8. 12. 14- 16. 13. 15