Classifying A payment of cash (or a commitment to pay cash in the future) for the purpose of generating revenues.Costs

The following is a list of costs that were incurred in the production and sale of lawn mowers. Classify each of the costs as either a The three components of manufacturing cost: direct materials, direct labor, and factory overhead costs.product cost or a Those costs that are used up in generating revenue during the current period and that are not involved in manufacturing a product, such as selling, general, and administrative expenses.period cost. Indicate whether each product cost is a The cost of materials that are an integral part of the finished product.direct materials cost, a The wages of factory workers who are directly involved in converting materials into a finished product.direct labor cost, or a All of the costs of producing a product except for direct materials and direct labor.factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense.

Costs	Classification
a. Premiums on insurance policy for factory buildings
b. Tires for lawn mowers
c. Filter for spray gun used to paint the lawn mowers
d. Paint used to coat the lawn mowers, the cost of which is immaterial to the cost of the final product
e. Plastic for outside housing of lawn mowers
f. Salary of factory supervisor
g. Hourly wages of operators of robotic machinery used in production
h. Engine oil used in mower engines prior to shipment
i. Salary of vice president of marketing
j. Property taxes on the factory building and equipment
k. Cost of advertising in a national magazine
l. Gasoline engines used for lawn mowers
m. Electricity used to run the robotic machinery
n. Straight-line depreciation on the robotic machinery used to manufacture the lawn mowers
o. Salary of quality control supervisor who inspects each lawn mower before it is shipped
p. Attorney fees for drafting a new lease for headquarters offices
q. Payroll taxes on hourly assembly line employees
r. Telephone charges for company The chief management accountant of a division or other segment of a business.controller's office
s. Steering wheels for lawn mowers
t. Factory cafeteria cashiers wages
u. Cash paid to outside firm for janitorial services for factory
v. Maintenance costs for new robotic factory equipment, based on hours of usage
w. Cost of boxes used in packaging lawn mowers
x. License fees for use of patent for lawn mower blade, based on the number of lawn mowers produced
y. Steel used in producing the lawn mowers
z. Commissions paid to sales representatives, based on the number of lawn mowers sold