3. Wilson Manufacturing reported the following year-end information: Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead $975,000 120,000 425,000 85,000 245,000 600,000 530,000 Wilson's Cost of Goods Manufactured for the year is: 4. Determine whether each of the following costs should be classified as Period or Product costs. a. Indirect materials b. Direct materials used c. Sales salaries d. Indirect factory labor e. Office equipment depreciation f. Factory manager's salary g. Direct labor h. Advertising