Maureen Shelley is controller of Optus Communications. Optus manufactures cell phones. She has prepared a list of typical costs incurred by the business. Review the list and determine whether each cost is a product cost or period cost. For product costs, further classify the cost as direct material, direct labor, or factory overhead. Direct Material Product Direct Labor Period Factory Overhead Depreciation of machinery used in factory Commissions paid to sales force Annual inspection of factory fire extinguishers Plastic used to mold phones Maureen's salary Reprogramming of automated assembly line Salary of phone touchscreen installers Depreciation of office computers Computer chips installed in phones Pads used to buff and shine touchscreens Rental of mold for newest model phone Landscape service for corporate office Salary of quality control inspectors Shipping costs for units sold