Amherst Company is a manufacturer of cell phone cases. Place each of the following costs in the appropriate column. [Use only one column for each cost item.] Product cost Period cost Direct materials Direct labor Factory overhead a. Cost item Factory maintenance salary, $40,000 b. Salary of factory supervisor, $70,000 Salary of production worker, $42,000 d. Salary of the company's president, $100,000 Television advertising, $25,000 f. Property tax on factory, $15,000 Sales commissions, $65,000 h. Depreciation on factory equipment, $17,000 i. Plastic used in the manufacture of the cases, $14,000 e