Manufacturing and Nonmanufacturing Cost Terms.Burns Company incurred costs for the following items.

1. Salary of chief financial officer
2. Factory insurance
3. Salary for salespeople
4. Raw materials used in production easily traced to the product
5. Computer equipment depreciation for accounting department
6. Insurance for headquarters building
7. Production line workers
8. Clericalsupportforproductionsupervisors

Required:

1. Indicate whether each item should be categorized as a product or period cost.
2. Indicate whether each item should be categorized as direct materials, direct labor, manufacturing overhead, selling, or general and administrative.