product cost or not??

Custom Publishers Company specializes in print-on-demand books. The company needs information to budget next year's activities. Write yes or no to indicate whether each of the following costs is likely to be available in the company's product costing system: a. cost of paper b. advertising costs c. printing machine setup costs d. depreciation of printing machinery e. repair costs for printing machinery f. costs to deliver books to customers g. office supplies costs h. sales commissions i. costs to design a book cover j. cost of ink