Each of the following cost items pertain to one of these companies: Smith Manufacturing Co., Jones Retail Co., or Bakers Services, Inc. Classify each cost as inventoriable or period:

Cost Inventoriable or Period

Wages paid to human resources staff at Smith Manufacturing Co.

Utility costs within retail stores at Jones Retail Co.

Depreciation of office equipment at Bakers Services, Inc.

Salary paid to the factory supervisor at Smith Manufacturing Co.

Customer service costs at Bakers Services, Inc.

Purchase of products for sale to customers at Jones Retail Co.