Ringle Company is a manufacturer of compact disks (CDs). Place each of the following costs in the appropriate column. Product Cost Cost item Cost item Period Direct Direct Factory Cost Materials labor 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 companys 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 CDs, $14,000