2. Identify whether each item in the following should be categorized as a product (manufacturing) cost or a period (nonmanufacturing) cost. Also indicate whether the cost should be recorded as an expense when the cost is incurred or as an expense when the goods are sold.

1. Advertising

2. Shipping costs for raw materials coming from a supplier

3. Shipping costs for goods shipped to a customer

4. Chief executive officers salary

5. Production supervisors salary

6. Depreciation on production equipment

7. Raw materials used in production

8. Paper used by the accounting staff

9. Commissions paid to salespeople

10. Janitorial services provided for production facility

11. Supplies used by human resources personnel

12. Utility costs for retail store

13. Insurance costs for production facility

14. Assembly line workers

15. Clerical support for chief executive officer

16. Maintenance of production equipment