The following is a list of costs incurred by several businessorganizations: (a) Telephone cable for a telephone company. (b) Subscription to a health club forexecutives. (c) Salary of the Director of InternalAuditing. (d) Long-distance telephone bill for calls madeby salespersons. (e) Carrying cases for a manufacturer of videocamcorders. (f) Cotton for a textile manufacturer of bluejeans. (g) Bandages for the emergency room of ahospital. (h) Cost of company holiday party. (i) Electricity used to operate factorymachinery. (j) State unemployment compensation taxes forfactory workers. Classify each of the preceding costs as product costs or periodcosts. For those costs classified as product costs, indicatewhether the product cost is a direct materials cost, direct laborcost, or factory overhead cost. For those costs classified asperiod costs, indicate whether the period cost is a selling expenseor an administrative expense.