Required: Review the costs below for a manufacturing company and determine if each cost is a product cost or a period cost. Costs Product Cost $/$ Period Cost $1.$ Depreciation on salespersons' cars. $2.$ Rent on equipment used in the factory $3.$ Lubricants used for machine maintenance $4.$ Salaries of personnel who work in the finished goods warehouse. $5.$ Soap and paper towels used by factory workers at the end of a shift. $6.$ Factory supervisors' salaries $7.$ Heat, water, and power consumed in the factory $8.$ Materials used for boxing products for shipment overseas. $($Units are not normally boxed.$)9.$ Advertising costs. $10.$ Workers' compensation insurance for factory employees $11.$ Depreciation on chairs and tables in the factory lunchroom $12.$ The wages of the receptionist in the administrative offices. $13.$ Cost of leasing the corporate jet used by the company's executives $14.$ The cost of renting rooms at a Florida resort for the annual sales conference, $15.$ The cost of packaging the company's product