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Exercises EX 1-1 Classifying costs as materials, labor, or factory overhead Obj. 2 Indicate whether each of the following costs of an automobile manufacturer would be classi- fied as direct materials cost, direct labor cost, or factory overhead cost: A. Depreciation of robotic assembly line equipment B. V8 automobile engine C Steering wheel D. Wheels E. Painting safety masks for employees working in the paint room F. Salary of test driver G. Glass used in the vehicle's windshield H. Wages of assembly line worker J. Property taxes on the Dearborn, Michigan, headquarters building BEAL WORLD EX 1-4 Classifying costs as product or period costs Obj. 2 For apparel manufacturer Abercrombie & Fitch, Inc., classify each of the following costs as either a product cost or a period cost: A. Research and development costs B. Depreciation on sewing machines C Fabric used during production D. Depreciation on office equipment E. Advertising expenses F. Repairs and maintenance costs for sewing machines G Salary of production quality control supervisor H. Utility costs for office building 1 Sales commissions J. Salaries of distribution center personnel K Wages of sewing machine ananta