Friendly Ice Cream Corporationoperates and franchises full-service restaurants from Maine to Florida. The company also manufactures the ice cream that is served in its restaurants and sold in supermarkets and other retail stores. Indicate whether each of the following costs that Friendly's might incur would be considered a product or a period cost. If the cost is a product cost, classify it as direct materials, direct labor, indirect materials, indirect labor, or other manufacturing overhead.

a.		The cost of milk used in the manufacturing of ice cream		select a cost classification Product Cost-Indirect materialsPeriod CostProduct Cost-Direct materialsProduct Cost-Direct laborProduct Cost-Indirect laborProduct Cost-Other manufacturing overhead
b.		Salaries paid to the graphic artists responsible for the design of the corporate website		select a cost classification Period CostProduct Cost-Direct materialsProduct Cost-Indirect laborProduct Cost-Direct laborProduct Cost-Other manufacturing overheadProduct Cost-Indirect materials
c.		Salary paid to the shift supervisor in the ice cream plant		select a cost classification Product Cost-Indirect materialsProduct Cost-Other manufacturing overheadProduct Cost-Direct laborPeriod CostProduct Cost-Direct materialsProduct Cost-Indirect labor
d.		Wages paid to production line workers in the ice cream plant		select a cost classification Period CostProduct Cost-Indirect materialsProduct Cost-Direct materialsProduct Cost-Direct laborProduct Cost-Other manufacturing overheadProduct Cost-Indirect labor
e.		Wages paid to the forklift drivers who load the filled ice cream cartons into storage freezers awaiting delivery to customers		select a cost classification Product Cost-Direct materialsPeriod CostProduct Cost-Other manufacturing overheadProduct Cost-Indirect laborProduct Cost-Direct laborProduct Cost-Indirect materials
f.		The cost of empty ice cream cartons		select a cost classification Product Cost-Direct materialsProduct Cost-Other manufacturing overheadProduct Cost-Indirect laborProduct Cost-Direct laborProduct Cost-Indirect materialsPeriod Cost
g.		The cost of hairnets worn by production line workers		select a cost classification Period CostProduct Cost-Other manufacturing overheadProduct Cost-Direct laborProduct Cost-Indirect laborProduct Cost-Indirect materialsProduct Cost-Direct materials
h.		The cost of glue used to seal the bottom of ice cream cartons		select a cost classification Product Cost-Direct materialsProduct Cost-Indirect materialsPeriod CostProduct Cost-Other manufacturing overheadProduct Cost-Direct laborProduct Cost-Indirect labor
i.		The cost of toner for the sales department's laser printer		select a cost classification Product Cost-Indirect laborProduct Cost-Indirect materialsProduct Cost-Direct materialsPeriod CostProduct Cost-Direct laborProduct Cost-Other manufacturing overhead
j.		The cost of life insurance policies for top corporate executives		select a cost classification Product Cost-Direct materialsProduct Cost-Other manufacturing overheadProduct Cost-Indirect materialsProduct Cost-Direct laborPeriod CostProduct Cost-Indirect labor