Classify each cost as either a product cost or a period cost. 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.

Costs	Classification
a. Salary of chief compliance officer of company	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
b. Power used by painting equipment	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
c. Instrument panel installed in the airplane cockpit	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
d. Annual bonus paid to the chief operating officer of the company	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
e. Turbo-charged airplane engine	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
f. Interior trim material used throughout the airplane cabin	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
g. Cost of normal scrap from production of airplane body	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
h. Hourly wages of employees that assemble the airplane	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
i. Salary of the marketing department personnel	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
j. Cost of paving the headquarters employee parking lot	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
k. Cost of electrical wiring throughout the airplane	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
l. Cost of electronic guidance system installed in the airplane cockpit	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
m. Salary of plant manager	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
n. Cost of miniature replicas of the airplane used to promote and market the airplane	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
o. Human resources department costs for the year	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
p. Metal used for producing the airplane body	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
q. Annual fee to a celebrity to promote the aircraft	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
r. Hydraulic pumps used in the airplane's flight control system	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
s. Yearly cost of the maintenance contract for robotic equipment	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
t. Prebuilt leather seats installed in the first-class cabin	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
u. Depreciation on factory equipment	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
v. Special advertising campaign in Aviation World magazine	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
w. Oil to lubricate factory equipment	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
x. Masks for use by painters in painting the airplane body	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
y. Decals for cockpit door, the cost of which is immaterial to the cost of the final product	Product costs-direct materials costProduct costs-direct labor costProduct costs-factory overhead costPeriod costs-selling expensePeriod costs-administrative expense
z. Salary of chief financial officer