Classify each of the following costs as either a product cost or a period cost for a manufacturer. 1. Office supplies used. 2. Factory utilities. 3. Rent on office building. 4. Factory insurance. 5. Sales commissions. 6. Depreciation on factory equipment. 7. Depreciation on office equipment. 8. Indirect labor used in making goods. Period cost Period cost Period cost Period cost Period cost Product cost Period cost Period cost