Identify the following as either product or period costs by writing product or period in the first column.
Then identify it as direct materials, direct labor, factory overhead,selling or adminstrative expense by writing one of the options in the second column.
The following costs were incurred in the production and sale of fiberglass boats.
(a)	Cost of the employee that puts the boats together.
(b)	Cost of the CEO's salary.
(c)	Cost of advertising campaign to for the finished boats.
(d)	Cost of the factory maintance person's salary.
(e)	Cost of material that makes up the main part of the boat.