The following is a list of costs incurred by several manufacturing companies: A Classify each of the following costs as product cost or period cost. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense: Costs Classification 3. Annual picnic for plant employees and their families V b. Cost of fabric used by clothing manufacturer V c. Cost of plastic for a toy manufacturer V d. Cost of sewing machine needles used by a shirt manufacturer V e. Cost of television commercials V f. Depreciation of copying machines used by the Marketing Department V g. Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules V : h. Depreciation of office building V i. Depreciation of robotic equipment used to assemble a product V j. Electricity used to operate factory machinery V k. Factory janitorial supplies V I. Fees charged by collection agency on past-due customer accounts V m. Fees paid to lawn service for office grounds V n. Maintenance costs for factory equipment V 0. Oil lubricants for factory plant and equipment V p. Pens, paper, and other supplies used by the Accounting Department V q. Repair costs for factory equipment V r. Rent for a warehouse used to store work in process and finished products V 5. Salary of a physical therapist who treats plant employees ' V