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: i. Depredation 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 D. Pens, paper, and other supplies used by the Accounting Department q. Repair costs for factory equlpment r. Rent for a warehouse used to store work in process and finished prode 5. 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 Statement of cost of goods manufactured for a manufacturing company Cost data for Johinstone Manufacturing Company for the month ended March 31 are as follows: This information has been collected in the Microsoft Excel Online fle. Open the sproadsheet, perform the required analysis, and input your answers in the questions below. Statement of cost of goods manufactured for a manufacturing company Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows Select the corresponding accounts in the dropdowns in cells B26, B28.B33, B35.B40, B44. Using formulas and ce into the green cells in the C,D, and E columns. Transfer the numenic results for the green entry cells (E26, C28:C in CNOWVV2 for grading. For the Month Ended March 31 a Direct materials: Factory overhead Total factory overhead Total manufacturing costs incurred during March Total manufacturing costs Cost of goods manufactured b. Cost of aoods sold for March a. Prepare a cost of goods manufactured statement for March. Round your answers to the nearest dollar. b. Determine the cost of goods sold for March. Round your answer to the nearest dollar