..112 Question 7 a. PROBLEM 1 Identifying product versus general, selling, and administrative costs Required Indicate whether each of the following costs should be classified as a product cost (PC) or as a general, selling, and administrative cost (GS&A). Direct materials used in a manufacturing company. b. Overhead used in a manufacturing company. Salaries of administrative assistants. d. Paid utilities to Administration Department. _The purchases of a school supply store. f. _Research and development costs incurred to create a new product. g. Wages of Production Department h. Cost of manager supplies used in a retail office. i. Depreciation of the office furniture. j. _Depreciation of manufactured equipment. C. e