a Which of the following are period costs, product costs, or both? Once you have concluded on whether the cost represents a period or product cost, indicate whether this cost will be classified in Work-in-process as a Direct Material cost, Direct Labor Cost, or Manufacturing Overhead cost, if applicable. Indicate your answer by clearly placing an X in the box(es) that you believe to be appropriate for each description: " US X2 x ES E HR c F TO % Work-in- Process Direct Period Product Material Work-in- Work-in-Process Process Manufacturing Not Direct Labor Overhead Applicable Description Salesperson salaries Salaries of plant security guards Transmissions at an automobile factory Property tax on the retail showroom Depreciation on factory equipment The Finishing Department of Berle Industries works on only one product. All costs are incurred uniformly while these units remain in the department. On March 1, 6,000 units were in process that were 45% completed. An additional 60,000 units were transferred into the Finishing Department during March. At March 31, there were 25,000 units in process that were 75% completed. Compute the equivalent full units of production for the Finishing Department during March using the FIFO method