Classify each of the following costs for Harrison Company as a selling or general and administrative period cost or as a direct or indirect product cost by entering the dollar amount(s) in the appropriate column(s): A. Paid $75,000 in wages for employees who assemble the company's products. B. Paid sales commissions of $58,000. C. Paid $38,000 in salaries for factory supervisors. D. Paid $88,000 in salaries for executives (president and vice presidents). E. Recorded depreciation cost of $25,000. $13,000 was depreciation on factory equipment and $12,000 was depreciation on the company headquarters building. F. Paid $4,000 for various supplies that it used in the factory (oil and materials used in machine maintenance).

G. Used $10,000 in prepaid corporate liability insurance.

The Giga Company produces tablet computers. The following information is provided:

A:materials used:216,000

B:advertising:40,000

C:Insurance fACTORY; 20,000

D: Adm Salary: 50,000

E:property taxes,factory:12,000

F:utilities, adm build: 22,000

G:factory Labor: 80,000

H: sales comm; 56,000

I: factory sup salary:60,000

J:research and dev: 18,000

K:depreciation factory:12,000

l: depreciation office: 8,000

M: indirect materials:14,000

Classify each of the company's costs as a period cost (general, selling, and administrative cost) or as a direct or indirect product cost. Enter the dollar amount of the cost in the appropriate column. After entering all amounts, calculate the total general, selling, and administrative cost, the total direct product cost, and the total indirect product cost.

item,period cost,direct product cost,indirect product cost