The following is a list of costs that were incurred in the production and sale of all$-$terrain vehicles $($ATVs$).$

Instructions:

Classify each cost as either a product cost or a 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$.$ Attorney fees for drafting a new lease for headquarters offices.

b$.$ Cash paid to outside firm for janitorial services for factory.

c$.$ Commissions paid to sales representatives, based on the number of ATVs sold.

d$.$ Cost of advertising in a national magazine.

e$.$ Cost of boxes used in packaging ATVs.

f$.$ Electricity used to run the robotic machinery.

g$.$ Engine oil used in engines prior to shipment.

h$.$ Factory cafeteria cashier's wages.

i$.$ Filter for spray gun used to paint the ATVs.

j$.$ Gasoline engines used for ATVs.

k$.$ Hourly wages of operators of robotic machinery used in production.

l$.$ License fees for use of patent for transmission assembly, based on the number of ATVs produced.

m$.$ Maintenance costs for new robotic factory equipment, based on hours of usage.

n$.$ Paint used to coat the ATVs.

o$.$ Payroll taxes on hourly assembly line employees.

p$.$ Plastic for outside housing of ATVs.

q$.$ Premiums on insurance policy for factory buildings.

r$.$ Property taxes on the factory building and equipment.

s$.$ Salary of factory supervisor.

t$.$ Salary of quality control supervisor who inspects each ATV before it is shipped.

u$.$ Salary of vice president of marketing.

v$.$ Steering wheels for ATVs.

w$.$ Straight$-$line depreciation on the robotic machinery used to manufacture the ATVs.

x$.$ Steel used in producing the ATVs.

y$.$ Telephone charges for company controller's office.

z$.$ Tires for ATVs.