Consider the Business Application “Components of Cost of Goods Sold for a Retailer.” During the COVID-19 pandemic, Target continued operations at its retail stores, after taking steps to ensure the health and safety of its employees and customers. These steps included additional cleaning protocols, additional fixtures for social distancing, and so on. The costs of these additional steps were incurred in both the distribution centers and the retail stores. According to Target policies as stated in the Business Application, how will these costs be treated in the financial statements: as a period or product cost? Do you agree with this treatment for these costs?