Place each of the following costs of a Blu-ray disc manufacturer in the appropriate column.

Product cost

Cost item		Period cost	Direct materials	Direct labor	Factory overhead
a.	Factory maintenance salary, $40,000
b.	Salary of factory supervisor, $70,000
c.	Salary of production worker, $42,000
d.	Salary of the company's president, $100,000
e.	Television advertising, $25,000
f.	Property tax on factory, $15,000
g.	Sales commissions, $65,000
h.	Depreciation on factory equipment, $17,000
i.	Plastic used in the manufacture of the discs, $14,000