Identify whether each of the below costs are direct materials, direct labor, manufacturing overhead, or period costs. a) Advertising to sell the product b) Shipping costs for raw materials coming from a supplier c) Shipping costs for goods shipped to a customer d) Chief executive officers salary e) Production supervisors salary f) Depreciation on production equipment g) Raw materials used in production h) Paper used by the accounting staff i) Maintenance of production equipment j) Commissions paid to salespeople k) Janitorial services provided for production facility l) Utility costs for retail store m) Insurance costs for production facility n) Assembly line workers