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problem $5$: Listed here are the costs associated with the production of $18,000$ Blu$-$ray discs $($BDs$)$ manufactured by Maxwell. Classify each cost and its amount as either product or period. The first cost is completed as an example.

$\backslash$table$[[$Costs$,$Product,Period$],[$Plastic for BDs$--$ $$1,500,1,500,],[$Wages of assembly workers$-$ $$30,000,,],[$Factory rent$-$ $$6,750,,],[$Human resources staff salaries$-$ $$15,000,,],[$BD labeling$-$ $$3,750,,],[$Office equipment rent$-$ $$1,050,,],[$Office management salaries$-$ $$120,000,,],[$Annual fee for factory maintenance$--$$$21,000,,],[$Advertising$-$ $$7,200,,],[$Factory machinery depreciation, straight$-$line$-$ $$18,000,,],[$Total the Product and Period Columns,,$],[$Compute the average manufacturing cost per BD in this space:,,$]]$