Eddie is the owner of a firm manufacturing calculator. The table below provides you partial data from the firm's financial records for the most recent month.

Cost item #	Description	Amount (000's of dollars)
1	Sales Commissions	100.56
2	Distribution costs	56.89
3	Factory rent	15.68
4	Product components	389.68
5	Direct manufacturing labor	478.89
6	Sales manager's salary	50.25
7	Production supervisor's salary	40.58
8	Supplies used in manufacturing	122.41
9	Plant manager's salary	78.89
10	Supplies used in sales offices	236.54

Which of the following statements is true?

	Product costs	Period costs
A	Cost items # 3, 4, 5, 7, 9, 10	Cost items # 1, 2, 6, 8
B	Cost items # 3, 4, 5, 9, 10	Cost items # 1, 2, 6, 7, 10
C	Cost items # 1, 2, 6, 7, 10	Cost items # 3, 4, 5, 9, 10
D	Cost items # 1, 2, 6, 8	Cost items # 3, 4, 5, 7, 9, 10
E	Cost items # 3, 4, 5, 7, 8, 9	Cost items # 1, 2, 6, 10

	a.	A
	b.	B
	c.	C
	d.	D
	e.	E