II.Identifying and classifying costs. Instructions: For each item below, indicate if it is a period cost or a product cost by placing an "X in the appropriate column. If it is a product cost indicate the specific cost by placing an 'X', in the proper column. **If an item is neither a product cost nor a period cost, identify it in the column labeled "Other ProductPeriodDirectDirectManufacturing Item Other Cost Material Labore Cost Overhead actory Office Salaries Cash ages Laborers Factory Supervision Delivery Vehicle Accounts Payable Office Utilities Factory Utilities Receivable Wages o Crew Factory ent Sales Revenue Production Labor Indirect Materials Inve Factory ent