The following is a list of costs incurred by several businesses.

Classify each of the following costs as product costs or period costs. 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. Rent for a warehouse used to store work in process and finished products.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 1
b. Depreciation of copying machines used by the Marketing Department.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 2
c. Maintenance costs for factory equipment.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 3
d. Fees charged by collection agency on past-due customer accounts.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 4
e. Surgeon's fee for heart bypass surgery.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 5 {C}
f. Cost of 30-second television commercial.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 6 {C}
g. Telephone charges by president's office.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 7
h. Travel costs of marketing executives to annual sales meeting.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 8
i. Cost of plastic for a telephone being manufactured.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 9
j. Pens, paper, and other supplies used by the Accounting Department in preparing various managerial reports.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 10
k. Charitable contribution to United Fund.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 11
l. Depreciation of tools used in production.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 12
m. Cost of fabric used by clothing manufacturer.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 13
n. Depreciation of robot used to assemble a product.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 14
o. Wages of a machine operator on the production line.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 15
p. Salary of the vice president of manufacturing operations.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 16
q. Factory janitorial supplies.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 17
r. Maintenance and repair costs for factory equipment.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 18
s. Electricity used to operate factory machinery.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 19
t. Oil lubricants for factory plant and equipment.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 20
u. Cost of sewing machine needles used by a shirt manufacturer.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 21
v. Fees paid to lawn service for office grounds upkeep.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 22
w. Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 23
x. Wages of production quality control personnel.	SelectProduct costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expenseItem 24