Identify each of the following as a manufacturing product cost or a non-manufacturing period cost.
1
- Factory supervisor’s salary
2
- Depreciation of cars used by sales staff
3
- Utility costs in the factory
4
- Real estate taxes on the factory building
5
- Commissions paid to sales personnel
6
- Materials used to manufacture the product
7
- Labor cost of the workers assembling the products.
8
- Salary of the supervisor who oversees the sales force.
9
- Travel costs for salesmen to attend conferences.
10
- Cost of glue used to assemble products