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.

a$.$ Sitka spruce wood used in piano soundboards

b$.$ Glue used to secure xylophone mallet heads to the sticks

c$.$ Design costs for the company's sales catalog

d$.$ Salaries of the district sales managers

e$.$ The CEO's salary

f$.$ Salaries of the production workers who make Vito clarinets

g$.$ Freight charges for the delivery of a piano to a retail showroom

h$.$ Freight charges for delivery of metal used in trumpets

i$.$ Legal fees incurred to register the company with state sales tax agencis

j$.$ Lease payments for a drum manufacturing facility in Monroe, North Carolina

k$.$ Lease payments for a piano showroom in Coral Gables, Florida

I. Sandpaper used to smooth the wooden components of a piano