Period expense, direct cost or indirect cost.

a) Factory depreciation
b) Packing materials
c) President's salary
d) Sales Comissions
e) Machine Lubricants
f) Magazine subcriptions, factory break room
g) Insurance on finished goods
h) Workers' Wages in assembly Department
i) Salary of payroll clerk
j) Grounds upkeep
k) Shop rags
l) Training program, factory workers
m) Ink used in textbook production
n) Health Inssurance, factory workers
o) Glue used in productions of wooden chairs
p) Life insurance, on executives
q) Raw Steel, toolbox production
r) Gas for salesperson's car
s) Sales travel expenses
t) Disposal of machine coolants