Analyse the following costs into product costs and period costs using check mark in the column (1.5 Marks)

Costs	Product costs	Period costs
Direct labour
Direct material
Depreciation on manufacturing equipment
Advertising expense
Research and development expense
Wages for administration
Depreciation for vehicles used in sales
Factory utilities.
Rent of the production building
Salaries of maintenance personnel.
Office depreciation
Interest expense on a company's debt