Engine oil for manufacturer and distributor of motorcycles
A)Product cost - direct materials
B)Product cost - direct labor
C)Product cost - factory overhead
D)Period cost - selling expense
E)Period cost - administrative expense

Engine Oil

A lubricant used in internal combustion engines to reduce wear, protect against corrosion, and keep the engine clean.

Manufacturer

A company or person that makes goods for sale, especially on a large scale involving complex processes.

Factory Overhead

The indirect costs associated with manufacturing, including but not limited to utilities, maintenance, and management salaries.