The following is a list of costs incurred by several manufacturing companies:

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

a$.$ Annual picnic for plant employees and their families

Period costs$-$administrative ex

b$.$ Cost of fabric used by clothing manufacturer

c$.$ Cost of plastic for a toy manufacturer

d$.$ Cost of sewing machine needles used by a shirt manufacturer

e$.$ Cost of television commercials

f$.$ Depreciation of copying machines used by the Marketing Department

g$.$ Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules

h$.$ Depreciation of office building

i$.$ Depreciation of robotic equipment used to assemble a product

j$.$ Electricity used to operate factory machinery

k$.$ Factory janitorial supplies

I. Fees charged by collection agency on past$-$due customer accounts

m$.$ Fees paid to lawn service for office grounds

n$.$ Maintenance costs for factory equipment

o$.$ Oil lubricants for factory plant and equipment

p$.$ Pens, paper, and other supplies used by the Accounting Department

q$.$ Repair costs for factory equipment

r$.$ Rent for a warehouse used to store work in process and finished products

s$.$ Salary of a physical therapist who treats plant employees

t$.$ Salary of the manager of a manufacturing plant

u$.$ Telephone charges by corporate office

v$.$ Travel costs of marketing executives to annual sales meeting

w$.$ Wages of a machine operator on the production line

x$.$ Wages of production quality control personnel