Several costs incurred by Golfers Paradise Golf Equipment Pty Ltd are listed below.

For each cost, indicate which of the following classifications best describe the cost ( one cost may belong to more than one classification)

Period versus product cost

a) period

b) product

Product cost

c)direct material

d) direct labour

e)manufacturing overhead

Cost Items:

1) Metal used in golf clubs

2) Salary of plant manager

3) Cost of electricity used to air-condition the factory

4) Commissions paid to sales personnel