Oxbow Candy Company Ltd. (Oxbow) produces a range of candy products ranging from gum balls to chocolate bars to truffles for sale and distribution around the world. The company operates production facilities in North America, Europe, and Asia. For each of the costs described below state whether you would treat it as a product cost or a period cost. Explain your choices.

a. Amount paid to employees who work producing the candy.

b. Television and print advertising to promote Oxbow’s latest candy sensation.

c. Depreciation of Oxbow’s head office building in Montreal.

d. Commissions paid to salespeople who sell candy to distributors and retailers.

e. Sugar, milk, cocoa, and other materials that are used to produce candy.

f. Electricity and other utilities used in the production facilities.

g. Amounts paid for shipping candy to customers.

h. Salaries paid to head office staff and senior executives.

i. Amounts paid to research and develop new candy products.