Identifying product and period costs
Required
Indicate whether each of the following costs is a product cost or a period (selling and administrative) cost.
a. Transportation-in.
b. Insurance on the office building.
c. Office supplies.
d. Costs incurred to improve the quality of goods available for sale.
e. Goods purchased for resale.
f. Salaries of salespersons.
g. Advertising costs.
h. Transportation-out.
i. Interest on a note payable
j. Salary of the company president.
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