Identify whether each item in the following should be categorized as a product (manufacturing) cost or as period (nonmanufacturing) cost. Also indicate whether the cost should be recorded as an expense when the cost is incurred or as an expense when the goods are sold. (Please give your answers in the table below by writing each answer next to the related item.) MARKING: 10 items x 5 points [2.5 point + 2,5 point) = 50 points (Total) Type of costi When expensed? Cost items Product/Period Incurred/Sold 0 Raw materials used in production 23 Shipping costs for goods shipped to a customer Production supervisor's salary 4) Depreciation on production equipment Maintenance of production equipment 6 Commissions paid to salespeople Cleaning services provided for production facility 8 Insurance costs for production facility 9 Wages of assembly line workers 10) Clerical support for chief executive officer Identify whether each item in the following should be categorized as a product (manufacturing) cost or as period (nonmanufacturing) cost. Also indicate whether the cost should be recorded as an expense when the cost is incurred or as an expense when the goods are sold. (Please give your answers in the table below by writing each answer next to the related item.) MARKING: 10 items x 5 points [2.5 point + 2,5 point) = 50 points (Total) Type of costi When expensed? Cost items Product/Period Incurred/Sold 0 Raw materials used in production 23 Shipping costs for goods shipped to a customer Production supervisor's salary 4) Depreciation on production equipment Maintenance of production equipment 6 Commissions paid to salespeople Cleaning services provided for production facility 8 Insurance costs for production facility 9 Wages of assembly line workers 10) Clerical support for chief executive officer