Indicate whether each of the following costs incurred by a manufacturer would be considered a Product Cost or a Period Cost. If the cost is identified as a Product cost, indicate whether it would be considered Direct Materials, Direct Labor, or Allocated Overhead.

The quality control engineer's salary

The cost of depreciation on the factory equipment

The cost of the wood used in the manufacturing of chairs

A$.$ Product Cost $-$ Direct Materials

B$.$ Product Cost $-$ Direct Labor

C$.$ Product Cost $-$ Allocated Overhead

D$.$ Period Cost