Classification of Product and Period Costs Classify the following costs incurred by a manufacturer of golf clubs as product costs or period costs. Also classify the product costs as direct materials or conversion costs. Depreciation on computer in president's office Salaries of legal staff Graphite shafts Plant security department Electricity for the corporate office Rubber grips Golf club heads Wages paid assembly line maintenance workers Salary of corporate controller Subsidy of plant cafeteria Wages paid assembly line production workers National sales meeting in Orlando Overtime premium paid assembly line workers Advert g on national television Depreciation on assembly line