Classify Each Cost of a Furniture Manufacturer as Either a Product

Essay

Classify each cost of a furniture manufacturer as either a product cost (PR) or a period cost (PE).
$$\begin{array} { | l | l | } \hline{ \text { Cost } } & \text { PR or PE } \\\hline \text { Vice president of marketing's salary } & \\\hline \text { Delivery expense } & \\\hline \text { Wood used to make dining tables } & \\\hline \text { Depreciation on office equipment } & \\\hline \text { Production supervisor's salary } & \\\hline \text { Factory insurance } & \\\hline \text { Corporate office rent } & \\\hline\end{array}$$