Howard Manufacturing applies manufacturing overhead to jobs in work in process using a pre- determined overhead rate of $3.00 per direct labor hour. Information for production operations during March of 2017 is given below. Identify product costs with an "1" and period costs with a "2' AmountCost Type $ 86,000 s 13,000 20,000 Direct materials used in production Product delivery costs (shipping to customers) Salaries paid to Sales personnel Factory supervisory labor $10,000 Depreciation on factory building 32,000