Answer:
   
Explanation:
The product cost is a combination of direct material cost, direct labor cost, and the manufacturing overhead cost. The manufacturing overhead cost is an indirect cost which is related to the factory expenses. 
And, the SG&A cost is a sales, general ,and admin costs incurred to advertise the company's products so that it can accomplish its sales targets which can build a good reputation in the market. 
So, the categorization is shown below:
Direct materials used in a manufacturing company. = Product cost
Indirect materials used in a manufacturing company. = Product cost
Salaries of employees working in the accounting department. = sales, general ,and admin costs 
Commissions paid to sales staff. = sales, general ,and admin costs 
Interest on the mortgage for the company’s corporate headquarters. = sales, general ,and admin costs 
Indirect labor used to manufacture inventory. = Product cost
Attorney’s fees paid to protect the company from frivolous law suits. = sales, general ,and admin costs 
Research and development costs incurred to create new drugs for a pharmaceutical company. = sales, general ,and admin costs 
The cost of secretarial supplies used in a doctor’s office. = sales, general ,and admin costs 
Depreciation on the office furniture of the company president. = sales, general ,and admin costs