Costs are often identified as either an inventoriable product cost or a period cost. Instructions For each item listed below, indicate in the space to the left whether the item would be considered an inventoriable cost or a period cost for a manufacturing company. Use the following codes: 1 Inventoriable cost P Period cost a) Factory supervisory salaries b) Sales commissions c) Income tax expense d) Indirect materials used e) Indirect labour f) Office salaries expense g) Property taxes on factory building h) Sales manager's salary Factory wages D Direct materials used