1 Place each of the following costs of a Blu-ray disc manufacturer in the appropriate column. Product cost Cost item Period cost Direct materials Direct labor Factory overhead a. Factory maintenance salary, $40,000 b. Salary of factory supervisor, $70,000 c. Salary of production worker, $42,000 d. Salary of the company's president, $100,000 e. Television advertising, $25,000 f. Property tax on factory, $15,000 g. Sales commissions, $65,000 h. Depreciation on factory equipment, $17,000 i. Plastic used in the manufacture of the discs, $14,000