Classify each cost as either a product cost or a period cost. If you classify the cost

as a product cost, then identify whether it is a direct materials cost, direct labor cost,

or a manufacturing overhead cost. If you classify the cost as a period cost, then

identify whether it is a selling expense or administrative expense.

1. Salary of factory supervisor.

2. Steel used in producing the lawn mowers.

3. Commissions paid to lawn mower sales representatives.

4. Tires installed on the lawn mowers during production.

5. Property taxes on the factory building and equipment.

6. Hourly wages of operators of machinery used in producing the lawn mowers.

7. Salary of vice-president of marketing.

8. Gasoline engines installed in the lawn mowers during production.

9. Telephone charges for the company's accounting department.

10. Plastic for outside housing on the lawn mowers during production.

11. Electricity used in the production of the lawn mowers.

12. Paint used to coat the lawn movers during production.

13. Wages of janitorial staff in the factory.

14. Cost of advertising in a national magazine.

15. Filter for spray gun used to paint the lawn mowers during production.

USE THE FORMAT BELOW

PRODUCT

Direct

Direct

Manufacturing

PERIOD

Selling

Administrative

COST

Materials

Labor

Overhead

COST

Expense

Expense