A. Bartel Corporation produces bar stools for restaurants. For each of the following, indicate whether the cost would typically be considered direct or indirect cost for the cost object given.

Lubricants used on the bar stool manufacturing equipment

The factory supervisor's salary for the bar stool factory

The production labor wages for the bar stool assemblers

Nails and screws used in the production of the bar stools

Manufacturing costs for wood and steel used in the bar stools

B. For each of the following, indicate whether the cost would typically be considered product or period cost for the cost object given.

Electricity costs to run the factory

Accountant salaries

Selling costs for the period

Delivery costs to take the bicycles to stores

Tires for the bicycles