rt 1 of 2 nts Skipped eBook Print ferences Required Identify each cost as either a product cost or a period cost If a product cost classify it as direct materials direct labor or factory overhead If a period cost classify it as a selling expense or a general and administrative expense Note Leave no cell blank Enter NA Not a product cost or NA Not a period cost for expenses that are not product cost or period cost Costs 1 Advertising expense 2 Depreciation expense Office equipment 3 Depreciation expense Selling equipment 4 Depreciation expense Factory equipment 5 Raw materials purchases all direct materials 6 Maintenance expense Factory equipment 7 Factory utilities 8 Direct labor 9 Indirect labor 10 Office salaries expense 11 Rent expense Office space 12 Rent expense Selling space 13 Rent expense Factory building 14 Sales salaries expense Type of Product Cost Type of Period Cost