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

a. Cost of dyes used by a clothing manufacturer.

b. Salary of the vice president of manufacturing logistics.

c. Wages of a machine operator on the production line.

d. Travel costs of marketing executives to annual sales meeting.

e. Cost of sewing machine needles used by a shirt manufacturer.

f. Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules.

g. Pens, paper, and other supplies used by the Accounting Department in preparing various managerial reports.

h. Electricity used to operate factory machinery.

i. Factory janitorial supplies.

j. Fees paid to lawn service for office grounds upkeep.

k. Wages of computer programmers for production of microcomputer software.

l. Depreciation of copying machines used by the Marketing Department.

m. Telephone charges by president's office.

n. Cost of plastic for a telephone being manufactured.

o. Oil lubricants for factory plant and equipment.

p. Cost of a 30-second television commercial.

q. Depreciation of robot used to assemble a product.

r. Wages of production quality control personnel.

s. Maintenance and repair costs for factory equipment.

t. Depreciation of tools used in production.

u. Rent for a warehouse used to store finished products.

v. Maintenance costs for factory equipment.

w. Fees charged by collection agency on past-due customer accounts.

x. Charitable contribution to United Fund.

Instructions

Classify each of the preceding 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. Use the following tabular headings for preparing your answer, placing an "X" in the appropriate column.