The Giga Company produces tablet computers. Classify each of the company's costs as a period cost (general, selling, and administrative cost) or as a direct or indirect product cost.

v Materials Used $216,000 Advertising$40,000 Insurance for factory building$20,000 Executive salaries $88,000 (president and vice presidents) v Administrative salaries $50,000 Various supplies used in the factory $4,000 (oil and materials used in machine maintenance) v Property taxes on factory building $12,000 Utilities for administrative building $22,000 Factory labor $88,000 Sales commissions $56,000 v Factory supervisors salary $60,000 v Research and development $18,000 Depreciation on factory building $12,000 Depreciation on administrative office $8,000 Corporate liability insurance $10,000 A. Direct Product B. Indirect Product C. Selling, General & Administrative Expenses