Please classify costs as Product or Period Cost:

		Product Cost	Period Cost
1	Depreciation on salespersons cars
2	Rent on equipment used in the factory
3	Lubricants used for machine maintenance
4	Factory supervisors salaries
5	Heat, water, and power consumed in the factory
6	Advertising costs
7	Workers compensation insurance for factory employees
8	Depreciation on chairs and tables in the factory lunchroom
9	The wages of the receptionist in the administrative offices
10	Cost of leasing the corporate jet used by the company's executives