Identity each cost as direct materials, direct labor, factory overhead, selling expense, or administrative expense.
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Product Cost
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Product cost
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Product cost
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Period Costs
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Period cost
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Direct Materials
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Direct Labor
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Factory Overhead
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Selling Expense
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Admin. Expense
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Commissions paid to sales force
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Labor cost for accounting department
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labor cost for factory maintenance workers
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Maintenance supplies for the factory
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Glass for eyeglasses
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Depreciation on office equipment in the executive offices
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Utilities for the building that houses the administrative offices
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Depreciation on factory equipment
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Advertising costs
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Labor cost for glass cutters
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