Reviewing this list of costs, determine which is most likely a period

cost and which is most likely a product cost, checking the appropriate

line next to the item to indicate its character.

Period Cost Product Cost

a. Depreciation of sales

delivery vehicles _____ _____

b. Rent on manufacturing plant _____ _____

c. Depreciation of retail store _____ _____

d. Retail manager's salary _____ _____

e. Lumber used in carpentry _____ _____

f. Wagemanufacturing workers _____ _____

g. Solvents used to clean

manufacturing floor _____ _____

h. Utilities in office building _____ _____

housing administrative units

write Period Cost or Product Cost next to the letter

EX) A. Period Cost