Classify each of the costs as either product costs (direct materials, direct labour, manufacturing overhead) or period costs (selling expense or administrative expense). Factory rent Depreciation on factory equipment Depreciation on the headoffice building Salary of the corporate receptionist Direct materials Indirect labour in the 1. Product cost - direct materials factory 2. Product cost - direct labour Salary of the factory receptionist 3 Product cost - manufacturing overhead Sales salaries 4. Period cost - selling expense Factory utilities 5 Period cost - administrative expense Other administrative costs Direct labour Advertising Sales commissions Supervision in the factory