Plastic jar – product - direct material, it becomes part of the product that is provided to the customer, easily tracked

Cell phones for sales people - period – selling, it is related to selling to customers

Corn Syrup - product - direct material, it becomes part of the product that is provided to the customer, easily tracked

Worker who operates the cooking machine – product – direct labor, operates the machine that makes the product

Peanuts - product - direct material, it becomes part of the product that is provided to the customer, easily tracked

Utilities at the manufacturing plant – product – manufacturing overhead, a cost to operate the manufacturing facility (“at the manufacturing facility or plant” usually means manufacturing overhead)

Insurance on the manufacturing plant – product – manufacturing overhead, a cost to operate the manufacturing facility

Janitors wages at the plant - product – manufacturing overhead – a cost to operate the manufacturing facility

Telephone at corporate headquarters - period – administrative, it is not related to making the product – corporate usually means administrative expense

Supervisor at the manufacturing plant – product – manufacturing overhead, a cost to operate the manufacturing facility

Worker who puts the peanuts in the machine - product – direct labor, directly touches the materials in the product in order to make the product

Worker who fills the jars with peanut butter - product – direct labor, directly touches the materials in the product in order to make the product

Depreciation on the machine that cooks the peanut butter - product – manufacturing overhead, a cost to operate the manufacturing facility that is not direct material or labor

Plant manager – product – manufacturing overhead – a cost to operate the manufacturing facility
that is not direct material or direct labor

Inspector at the manufacturing plant – product – manufacturing overhead, – a cost to make the product that is not direct material or direct labor

Salesmen travel expenses - period – selling, it is related to selling the product

Oil and parts for the manufacturing machines – product – manufacturing overhead – a cost to make the product that is not direct material or direct labor

Lids for the jars - product - direct material, it becomes part of the product that is provided to the customer, easily tracked

Shipping to customers - period – selling, it is related to selling the product

Advertising the peanut butter - period – selling, it is related to selling the product

Rent on corporate headquarters - period – administrative, it is related to organization activities

Rent on the manufacturing facility – product – manufacturing overhead – a cost to make the product that is not direct material or direct labor