Select the category for each of the following accounts of a manufacturing company as either selling expenses or general and administrative expenses, or cost of goods manufactured. Category Cost of Goods Manufactured Account Work in process inventory, ending Wages for production workers Raw materials inventory, beginning Office utilities Insurance on factory building Cost of goods sold Factory supervisor salary Raw materials inventory, ending Office building insurance used up Factory utilities Salesperson travel costs General and Administrative Expense Selling Expense A car manufacturer Incurs the following costs. Classify each cost as either a product or 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. Cost Classification Product Cost: Factory Overhead Costs Wages to paint machine operators Factory electricity Advertising Depreciation on factory machine Batteries for electric cars Office supplies used Wages to assembly workers Salesperson commissions Factory building insurance used up Salesperson travel costs Period Cost: General & Administrative Expense Period Cost: Selling Expense Product Cost: Direct Labor Product Cost: Direct Materials Product Cost: Factory Overhead Listed below are costs of services provided by an airline company. Consider the cost object to be a flight. Flight attendants and pilots are paid based on hours of flight time. Classify each cost as direct, Indirect, selling, or general and administrative. Classification General and Administrative Cost 1. Office equipment insurance used up 2. Travel agent salaries 3. Co-pilot wages for plane flight 4. Advertising 5. Beverages served on plane 6. Accounting manager salary 7. Depreciation (straight-line) on plane 8. Fuel used for plane flight Direct General and Administrative Indirect Selling