For a manufacturing company, identify the following as either a product cost or a period cost. If it is a product cost, classify it as direct materials, direct labor, or manufacturing overhead.

a. Depreciation on plant equipment

b. Depreciation on salespeople’s automobiles

c. Insurance on plant building

d. Marketing manager’s salary

e. Cost of major components of the finished product

f. Assembly-line workers’ wages g. Costs of shipping finished products to customers h. Plant forklift operator’s salary