PART VII. The following is a partial list of costs incurred last month by the Fontana Company. Product advertising Fire insurance premium for factory Electricity, sales office Lubricating oil for sewing machines Foam cushions used in production Assembly line worker's wages Rent, factory building Freight-out Salary, company president Property taxes, corporate headquarters P3,000 P20,000 P5,000 P2,000 P4,000 P32,000 P46,000 P10,000 P6,000 P25,000 25. What amount of these costs would be considered manufacturing overhead? 26. What amount of these costs would be considered period costs? 27. What amount of these costs would be considered product costs?