, , Tactory Classify each of the following as a period or Product Cost for the following company that manufactures and sells picnic tables. If the cost is a Product cost, indicate whether it would be classified as Direct Material, Direct Labor, or Manufacturing Overhead. Product/Period DM, DL, MOH b. Cost Security personnel in the factory Janitorial staff in the sales office Sales commissions paid on each table sold d. Wood used to manufacture picnic tables e. Screws used to assemble the picnic tables f. Fuel used in the vans that deliver the picnic tables Fuel used in the power equipment used in the factory Salary of the billing clerk Salary of the workers that assemble the tables Depreciation on the power equipment used in the factory Depreciation on the delivery vans Insurance e on the factory building