For apparel manufacturer Ann Taylor, Inc., classify each of the following costs as either a product…

Classifying costs as product or period costs

For apparel manufacturer Ann Taylor, Inc., classify each of the following costs as either a product cost or a period cost:

a. Advertising expenses

b. Salaries of distribution center personnel

c. Factory janitorial supplies

d. Repairs and maintenance costs for sewing machines

e. Travel costs of media relations employees

f. Fabric used during production

g. Depreciation on office equipment

h. Salary of production quality control supervisor

i. Utility costs for office building

j. Depreciation on sewing machines

k. Factory supervisors’ salaries

l. Wages of sewing machine operators

m. Property taxes on factory building and equipment

n. Research and development costs

o. Chief financial officer’s salary

p. Sales commissions

q. Oil used to lubricate sewing machines