The following is a list of costs that were incurred in

The following is a list of costs that were incurred in the production and sale of boats:
a. Commissions to sales representatives, based upon the number of boats sold.
b. Cost of boat for €œgrand prize€ promotion in local bass tournament.
c. Memberships for key executives in the Bass World Association.
d. Cost of electrical wiring for boats.
e. Cost of normal scrap from defective hulls.
f. Cost of metal hardware for boats, such as ornaments and tie-down grasps.
g. Cost of paving the employee parking lot.
h. Hourly wages of assembly line workers.
i. Annual bonus paid to top executives of the company.
j. Straight-line depreciation on factory equipment.
k. Wood paneling for use in interior boat trim.
l. Steering wheels.
m. Special advertising campaign in Bass World.
n. Masks for use by sanders in smoothing boat hulls.
o. Power used by sanding equipment.
p. Yearly cost maintenance contract for robotic equipment.
q. Oil to lubricate factory equipment.
r. Canvas top for boats.
s. Executive end-of-year bonuses.
t. Salary of shop supervisor.
u. Decals for boat hull.
v. Annual fee to pro-fisherman Jim Bo Wilks to promote the boats.
w. Paint for boats.
x. Legal department costs for the year.
y. Fiberglass for producing the boat hull.
z. Salary of president of company.

Instructions
Classify each cost as either a product cost or a period cost. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense. Use the following tabular headings for your answer, placing an €œX€ in the appropriatecolumn.
The following is a list of costs that were incurred in