Depreciation on salesperson's cars

Rent on equipment used in the factory

Lubricants used for machine maintenance

Salaries of personnel who work in the finished goods warehouse

Soap and paper towels used by the factory workers at the end of a shift

Factory supervisors' salaries

Heat, water, and power consumed in the factory

Materials used for boxing products for shipments overseas.

Workers' compensation insurance for factory employees

Depreciation on chairs and tables in the factory lunchroom

The wages of the receptionist in the administrative offices

Cost of leasing the corporate jet used by the company's executives

The cost of renting rooms at a Florida resort for the annual sales conference

The cost of packaging the company's product.

classify the above cost as either product costs or period costs for the purpose of preparing the financial statements for the bank.