Indicate whether each of the following costs of a cabinet manufacturer would be classified as direct materials cost, direct labor cost, factory overhead cost, or period cost.
a. Plant manager's salary
b. Office administrative assistant's salary
c. Depreciation on factory equipment
d. Rent on office building
e. Varieties of wood
f. Varnish for coating cabinets
g. Utilities cost on the factory
h. Cabinet assembly worker's salary
i. Advertising costs
j. Screws and glue used in assembly process
Correct Answer:
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b. Period
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