I need to better understand these items so I can catalogue them correctly. This is a practice exercise.

Indicate whether each of the following costs should be classified as a product cost(PC)or as a general, selling, and administrative cost(GS&A).

1. ______Direct materials used in a manufacturing company.
2. ______Overhead used in a manufacturing company.
3. ______Salaries of administrative assistants.
4. ______Paid utilities to Administration Department.
5. ______The purchases of a school supply store.
6. ______Research and development costs incurred for a new product.
7. ______Wages of Production Department.
8. ______Cost of manager supplies used in a retail office.
9. ______Depreciation of the office furniture.
10. ______Depreciation of manufactured equipment.