The costs were taken from the accounting records of the Barnwell Manufacturing Company. Classify each tem as either a product cost or a period cost. Also, classify all product costs as direct or indirect, assuming that the cost object is each unit of product manufactured. (lf not applicable then select NA.) Product Cost or Period Cost Direct Cost or Indirect Cost Items 1State income taxes 2. Insurance on the manufacturing facilities 3. Supplies used in manufacturing 4. Wages for employees in the assembly department 5. Wages for employees who deliver the product 6. Interest on notes payable 7. Materials used in the production process 8. Rent for the sales outlet in Sacramento 9. Electricity for manufacturing equipment 10.Depreciation expense on delivery trucks 11. Wages for the sales staff 12. Factory supervisors' salaries 13.Company president's salary 14. Advertising expense