A car manufacturer incurs the following costs. Classify each cost as either a product or period cost. If a product cost, classify it as direct materials, direct labor, or factory overhead. If a period cost, classify it as a selling expense or a general and administrative expense.

$\backslash$table$[[$Costs$,],[$Rent on factory building,$],[$Steering wheels used in cars,$],[$Property taxes on office building,$],[$Office building insurance used up$,],[$Factory electricity,$],[$Advertising$,],[$Depreciation on factory machine,$],[$Batteries for electric cars,$],[$Steel for cars,$],[$Leather for car seats,$]]$