Arcadia Company, who manufactures recreational vehicles, incurred the followingcosts during the current year.Required: Classify each cost as a product cost or a period cost.Factory security guards.Assembly line workers.Factory supervisor's salary.Research and development.Advertising cost.1. Product cost.Conference for marketing2. Period cost.personnel.Wages of general officepersonnel.Company receptionist.Cost of shipping vehicles tocustomers.Cost of tires for vehicles