Santa's Toys Company makes retro wooden toys. The company also maintains retail stores throughout the Southeastern United States. Classify each of the following costs as a product or period cost.
a. Depreciation on delivery truck
b. Rent on factory building
c. Cost of advertising products on local TV channel
d. Cost of sandpaper used to sand wooden parts of toys
e. Depreciation on lathe used in the production of toys
f. Salaries for sales staff in retail stores
g. Cost of lease for retail space at the local malls
h. Utility costs for factory building
i. Cost of supplies used in home office
j. Insurance coverage for home office