Product Costs vs. Period Cost
Attorney fees for drafting a new lease for headquarter offices
Admin
Factory cafeteria cashier's wages
Admin
Telephone charges for company controller's office
Admin
Payroll taxes on hourly assembly line employees
Direct Labor
Cost of boxes used in packaging lawn mowers
Direct Materials
Gasoline engine used for lawn mowers
Direct Materials
Steel used in producing the lawn mowers
Direct Materials
Steering wheels for lawn mower
Direct Materials
Tires for lawn mowers
Direct Materials
Cash paid to outside firm for janitorial services for factory
Factory Overhead
Electricity used to run the robotic machinery
Factory Overhead
Engine oil used in mower engines prior to shipment
Factory Overhead
Filter for spray gun used to paint the lawn mowers
Factory Overhead
Maintenance costs for new robotic factory equipment, based on hours of usage
Factory Overhead
Paint used to coat the lawn mowers
Factory Overhead
Plastic for outside of housing of lawn mowers
Factory Overhead
Premiums on insurance policy for factory buildings
Factory Overhead
Property tacked on the factory building and equipment
Factory Overhead
Salary of factory supervisor
Factory Overhead
Salary of quality control supervisor who inspects each lawn mower before it is shipped
Factory Overhead
Straight-line depreciation on the robotic machinery used to manufacture the lawn mowers
Factory Overhead
Commissions paid to sales representatives, based on the number of lawn mowers sold
Selling
Cost of advertising in a national magazine
Selling
Hourly wages of operators of robotic machinery used in production
Selling
License fees for use of patent for lawn mower blade, based on the number of lawn mowers produced
Selling
Salary of vice president of marketing
Selling