Identify the following as either a product cost or a period cost and select the appropriate product cost catagory, or select expense.

Requirement 1 1. Identify the following as either a product cost or a period cost, and 2. Select the appropriate product cost category, or select expense. Cost Classification Category Direct mater (OM) Direct labor(DL) Expense Manufacturing wheed MOH Description Coconut flakes used in the cookies, Depreciation on the ovens, Wages for the bakery security guard. Salaries of the bakers who make the cookies. Insurance on the computers used in the accounting office. Electricity for the bakery. Heating for the corporate headquarters. Freight for shipping the cookies to customers. Salary of the baking supervisor CEO Salary Wages for the bakery janitor Wages for the corporate headquarters janitor Flour for the cookies Packaging Materials for the cookies