Steinway Musical Instruments, Inc. is a leading manufacturer of pianos and band and orchestral instruments. The company also maintains ten retail showrooms throughout the world. Classify each of the following costs as a product or period cost. Sitka spruce wood used in piano soundboards Glue used to secure xylophone mallet heads to the sticks Design costs for the company's sales catalog Salaries of the district sales managers The CEO's salary Salaries of the production workers who make Vito clarinets Freight charges for the delivery of a piano to a retail showroom Freight charges for delivery of metal used in trumpets Legal fees incurred to register the company with state sales tax agencies Lease payments for a drum manufacturing facility in Monroe, North Carolina Lease payments for a piano showroom in Coral Gables, Florida Sandpaper used to smooth the wooden components of a piano