6 5. Find the missing amounts in the partial statement of cash flows below $64,180 Cash flows from operating activities Cash collections from customers Cash payments for: Operating expenses For income taxes Net cash provided by operating activities $48,430 $12,220 6. Classify each item below as a product or a period cost (place an "x" in the correct category) Product Cost Period Cost Item Raw materials Factory supervisory salary Salesperson commissions Factory equipment maintenance Insurance for non-factory buildings