Identifying product costs and period expenses. Indicate whether each of the following types of wages and salaries is ( I ) a product cost or (2) a period expense:

a. Cutting-machine operators

b. Delivery labor

c. Factory Janitors

d. Factory payroll clerks

e. Factory superintendent

f. General office secretaries g. Guards at a factory gate h. Inspectors in a factory i. Maintenance workers who service factory machinery j. Security guards at the factory k. General office clerks I. Operator of a lift truck in the shipping room m. President of the firm n. Sales manager o. Raw materials receiving-room workers p. Sweepers who clean a retail store q. Traveling salespeople(Appendix)