For apparel manufacturer Abercrombie & Fitch, Inc., classify each of the following costs as either a product cost or a period cost:
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Classification
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a. Research and development costs
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b. Depreciation on sewing machines
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c. Fabric used during production
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d. Depreciation on office equipment
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e. Advertising expenses
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f. Repairs and maintenance costs for sewing machines
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g. Salary of production quality control supervisor
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h. Utility costs for office building
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i. Sales commissions
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j. Salaries of distribution center personnel
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k. Wages of sewing machine operators
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l. Factory janitorial supplies
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m. Chief financial officer’s salary
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n. Travel costs of media relations employees
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o. Factory supervisors’ salaries
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p. Oil used to lubricate sewing machines
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q. Property taxes on factory building and equipment
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