Exerdise 21-3 Indicate whether each of the following should be considered a product cost or aperiod ct oosts and cost. If you identify the item as a product cost, also indicate whether it is a direct or indirect cost. For example, the answer to item 0 is "indirect product cost." Begin with item a. 0 Property taxes on factory building a Salaries of office workers in the credit department b Depreciation on raw materials warehouse o Inoome taxes on a profitable manufacturing ompany