D Question 1 6 pts Swanson Therapeutics manufactures anti-fatigue oor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, ofce, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office. Identify each of the items below as a product or period cost. Foam used to make [Select] v [Select] v] the mats CFO's salary [Select] v Direct labor v Wages of workers who operate the foam [SP-lea] V [Select] v cutting machine Salary of the quality [Select] v [Select] v control engineer Glue that attaches [Select] v [Select] v fabric cover to the mat janitorial staff Question 6 3 pts Swanson Therapeutics manufactures anti-fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office. Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $3,000,000 in manufacturing overhead and planned to use 250,000 machine hours. Calculate Swanson's predetermined overhead rate. ROUND YOUR ANSWER TO 2 DECIMAL PLACES. DO NOT INCLUDE A $ IN YOUR ANSWER. per