Product Costs; Period Costs. Indicate which of the following costs are product costs and which are period costs:

a. Rent on an office building.

b. Wages of a plant guard.

c. Freight costs of shipping finished goods to distribution points.

d. The salary of the president of a company.

e. Sweeping compound for a factory.

f. Depreciation on a computer used by factory supply clerks. g. Depreciation on a computer used by sales clerk. h. Cost of painting the factory superintendent's office.