Bright Inc., a producer of educational toys for children, incurs the following types of costs:

a. Depreciation on the production plant

b. Depreciation on the corporate offices

c. Paper, toner, and miscellaneous supplies for the office copy machines

d. Wages of production line employees

e. Raw materials used in the production of toys

f. Wages of the corporate headquarter's secretarial staff g. Maintenance costs on the production equipment h. Advertising costs i. Shipping costs for products sold j. Salaries of plant supervisors k. Interest on bank loans 1. Property tax on the production plant m. Property tax on the corporate offices n. Commissions paid to sales personnel o. Administrative salaries of corporate executives Classify the costs as period costs or product costs. For each item classified as a product cost, indicate whether it would usually be included in direct materials, direct labor, or manufacturing overhead.