Identifying freight costs

Required
For each of the following events, determine the amount of freight paid by The Dive Shop. Also indicate whether the freight cost would be classified as a product or period (selling and administrative) cost.
a. Purchased merchandise inventory with freight costs of $1,400. The merchandise was shipped FOB destination.
b. Shipped merchandise to customers, freight terms FOB destination. The freight costs were $300.
c. Purchased inventory with freight costs of $500. The goods were shipped FOB shipping point.
d. Sold merchandise to a customer. Freight costs were $800. The goods were shipped FOB shipping point.