Requirement $3.$ Classify each of the cost items $(A-I)$ as an inventoriable cost or a period cost. Explain your answers.

a$.$ Lumber at Home Depot is a$($n$)$ inventoriable cost since the lumber is $$

The cost of lumber becomes part of $,$ when it is sold to customers.

b$.$ Electricity in an Apple manufacturing plant is $a(n)[,].$ It is of the product being produced.

c$.$ Depreciation on the shelving at Home Depot is $.$ It is $,$ not

d$.$ Mileage for Rent a Nanny is a$($n$),7$ since

e$.$ Wages for quality testing for Apple products during production is a$($n$)$

$.$ It is

$,$ not

f$.$ Salaries of the advertising personnel for Rent a Nanny is a$($n$)$

since

g$.$ Lunches provided by Rent a Nanny is a$($n$)$

since

h$.$ Wages of the employees at Home Depot is a$($n$)$

since it is

i$.$ Shipping costs for Apple to send products to retail stores is a$($n$)$

$.$ It is

$,$ not