A company makes kitchen pans. It has various costs. Which are costs that relate directly to the products made, and which are costs of the period?

A. Metal bought that is made into the pans B. Wages paid to the people who make the pans C. Wages paid to the company chief financial officer D. Electricity used to heat the factory E. Advertising used to help sell the products F. Income taxes paid G. Property taxes paid on the factory