Alexander Inc. incurred a number of costs last year in their manufacturing facility.Classify each of the costs as either product costs (direct materials, direct labour,manufacturing overhead) or period costs (selling expense or administrative expense).Indirect labour in thefactoryAdvertisingDepreciation on factoryequipmentFactory rentDirect labourSupervision in the factory1. Product cost - direct materials2. Product cost - direct labourFactory utilities3 Product cost - manufacturingSalary of the corporateoverheadreceptionist4. Period cost - selling expenseOther administrative costs5 .Period cost - administrativeexpenseSales salariesDirect materialsSales commissionsDepreciation on theheadoffice building