Place each of the following costs of a shoe manufacturer in the appropriate column. Cost item Period Product cost cost Direct Direct Factory materials labor overhead a. Factory maintenance salary, $40,000 b. Salary of factory supervisor, $70,000 c. Wages 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 b. Salary of factory supervisor, $70,000 c. Wages 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 shoes, $14,000