Classify each of the following as either period or product. If a cost is a period cost, indicate whether it would be a selling or an administrative cost. If a cost is a product cost, indicate whether it is direct or indirect. Item Rent on a sales office Direct materials Sales commissions Rent on a factory building Secretarial salaries for the sales force Assembly line worker wages Product advertising Cherries canned in a factory Top management salaries Lubricants used for machine maintenance Freight out Freight in Executive training program costs Factory supervisory salaries Depreciation on office equipment used in management offices Factory utilities Insurance on the factory Sales supplies used Taxes paid on factory building Plant insurance expired Cost of insurance on the company headquarters Cost of shop supplies used in the factory Salary of the plant foreman Salary of the company's in house accountant Packaging costs for product made Period Cost Selling Administrative Product Cost Direct Indirect