Classify various costs into different cost categories.

E$19\mathrm{.}8($LO $2),$ AP Evilene Company makes industrial$-$grade brooms. It incurs the following costs.

$1.$ Salaries for broom inspectors.

$11.$ Salaries for customer service representatives.

$2.$ Copy machine maintenance at corporate

$12.$ Salaries for factory maintenance crew. headquarters.

$3.$ Hourly wages for assembly workers.

$4.$ Research and development for new broom types.

$5.$ Salary for factory manager.

$6.$ Depreciation on broom$-$assembly equipment.

$7.$ Salary for the CEO administrative assistant.

$8.$ Wood for handles.

$9.$ Factory cleaning supplies.

$10.$ Lubricants for broom$-$assembly factory equipment.

Instructions

a$.$ Indicate whether each cost is direct materials, direct labor, manufacturing overhead, or nonmanufacturing.

b$.$ Indicate whether each cost is a product cost or a period cost.

$13.$ Sales team golf outings with customers.

$14.$ Salaries for the raw materials receiving department employees.

$15.$ Advertising expenses.

$16.$ Depreciation on the CFO company car.

$17.$ Straw for brooms.

$18.$ Salaries for sales personnel.

$19.$ Shipping costs to customers.