$1$ Classify each cost as a product cost or a period cost for a manufacturer of tennis balls. For each product cost, also indicate whether it is a direct cost or an indirect cost for a unit of finished product.

$\backslash$table$[[$Cost$,$Product or Period$],[$Felt covers for tennis balls,$],[$Factory utilities,$],[$Ink for labeling tennis balls,$],[$Maintenance of factory machines,$],[$Depreciation on factory building $($straight$-$line$),],[$Depreciation on factory machine $($straight$-$line$),],[$Wages of tennis ball production workers,$],[$Property taxes on factory,$]]$