The following is a list of costs that were incurred in the production and sale of lawn mowers. Classify each of the costs as either a product cost or a period cont. Indicate whether each product cost is a direct matenals cost, a diroct labor cost, or a foctory oveinead cost. Indicate whether each period cost is a seling expense or an administrative expense. f. Electricity used to run the robobc machinery 9. Engine ofl used in mower engines prior to shipment h. Factory cafeteria employees' wages 1. Filter for spray gun used to paint the lawn mowers j. Gasoline engines used for lawn mowers k. Hourly wages of operators of robotic machinery used in production 1. License fees for use of patent for lawn mower blade, based on the number of lawn mowers produced m. Maintenance costs for new robotic factory equipment, based on hours of usage n. Paint used to coat the lawn mowers, the cost of which is immaterial to the cost of the final product a. Payroll taxes on hourly assembly line employees p. Plastic for outside housing of lawn mowers q. Premiums on insurance policy for factory bulldings r. Property taxes on the factory building and equipment s. Salary of factory supervisor t. Salary of quality control supervisor who inspects each lawn mower before it is shipped u. Salary of vice president of marketing v. Steel used in producing the lawn mowers w. Steering wheels for lawn mowers x. Straight-line depreciation on the robatic machinery used to manufacture the lawn mowers y. Telephone charges for company controlier's office 2. Tires for lawn mowers Classification Product costs-direct materials cost Product costs-direct labor cost Product costs-factory overhead cost Period costs-selling expense Period costs-administrative expense