Requirement 2. Classify Lawlor's costs as period costs or product costs. If the costs are product costs, further classify as direct materials, direct labor, or manufacturing overhead. Part 4Part 5 Shaft and handle of weed trimmer Product costs - direct materials Motor of weed trimmer Product costs - direct materials Factory labor for workers assembling weed trimmers Product costs - direct labor Nylon thread used by the weed trimmer (not traced to the product) Glue to hold the housing together Plant janitorial wages Period costs Depreciation on factory equipment Product costs - manufacturing overhead Rent on plant Period costs Sales commissions Period costs Administrative salaries Period costs Plant utilities Period costs Shipping costs to deliver finished weed trimmers to customers