Indicate whether each of the following types of wages and salaries are (1) product costs or

(2) period expenses:

a Cutting-machine operators.

b Delivery labor.

c Factory janitors.

d Factory payroll clerks.

e Factory superintendent.

f General office secretaries.
g Guards at factory gate.
h Inspectors in factory.
i Maintenance workers who service factory machinery.
j Night watch force at the factory.
\(\mathbf{k}\) General office clerks 1 Operator of a lift truck in the sihipping room.

m President of the firm.

n Sales manager.

o Shipping room workers.

p Sweepers who clean retail store.

q Traveling salespersons.