Product and period costs.

Identify the following costs as a product cost or a period cost for a magazine publisher:

A. Sales salaries

B. Paper used for the magazine.

C. Maintenance on printing machines

D. Depreciation expensecorporate headquarter.

Prime and conversion costs.

Identify the following costs as a prime cost (P), conversion cost (C), or both (B) for a magazine publisher:

A. Paper used for the magazine.

B. Wages of printing machine employees

C. Glue used to bind magazine.

D. Maintenance on printing machines

Direct materials, direct labor, and factory overhead.

Identify the following costs as direct materials (DM), direct labor (DL), or factory overhead (FO) for a magazine publisher:

A. Staples used to bind magazines.

B. Wages of printing machine employees

C. Maintenance on printing machines

D. Paper used in the magazine.