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Required: Review the costs below for a manufacturing company and determine if each cost is a product cost or a period cost. Costs Product Cost / Period Cost 1. Depreciation on salespersons' cars. 2. Rent on equipment used in the factory 3. Lubricants used for machine maintenance 4. Salaries of personnel who work in the finished goods warehouse. 5. Soap and paper towels used by factory workers at the end of a shift. 6. Factory supervisors' salaries 7. Heat, water, and power consumed in the factory 8. Materials used for boxing products for shipment overseas. (Units are not normally boxed.) 9. Advertising costs. 10. Workers' compensation insurance for factory employees 11. Depreciation on chairs and tables in the factory lunchroom 12. The wages of the receptionist in the administrative offices. 13. Cost of leasing the corporate jet used by the company's executives 14. The cost of renting rooms at a Florida resort for the annual sales conference, 15. The cost of packaging the company's product