Leighton, Inc., incurred costs for the following items.

1.         Janitorial services in the production facility 

2.         Personnel department supplies 

3.         Shipping costs for raw materials purchased from a supplier, easily traced to the product 

4.         Newspaper advertisements 

5.         Supervisor of several production lines 

6.         Insurance for factory equipment 

7.         Production line workers 

8.         Clerical support for sales staff

Required:

a.            Indicate whether each item should be categorized as a product or period cost.

b.            Indicate whether each item should be categorized as direct materials, direct labor, manufacturing overhead, selling, or general and administrative.