Example 2.4 ABC Company makes wooden furniture. Identify each of the following as either an inventoriable product cost or a period cost. If it is an inventoriable product cost, classify it as direct materials, direct labor, or manufacturing overhead. A. B. C. D. E. F. G. H. Insurance on the plant building Cost of shipping the furniture to the customers Assembly line workers' wages Depreciation on plant equipment Salesmen's salaries Cost of various types of wood Insurance on delivery trucks Plant forklift operator's salary