Indicate whether each of the following costs are (1) period expenses. (2) product costs, or (3) some balance sheet account other than those for product costs.

a Office supplies used.

b Salary of factory supervisor.

c Purchase of a fire insurance policy on the store building for the 3-year period beginning next month.

d Expiration of 1 month's protection of the insurance in \(\mathbf{c}\).

e Property taxes for the current year on the factory building.

f Wages of truck drivers who deliver finished goods to customers.

g Wages of factory workers who install a new machine.

\(\mathrm{h}\) Wages of mechanics who repair and service factory machines.

i Salary of the president of the company.

j Depreciation of office equipment.

k Factory supplies used.