For each item shown below, indicate whether it is a product cost or a period cost, by placing the amount in the appropriate column. For each item that is a product cost, also indicate whether it is a direct cost or an indirect cost with respect to a unit of finished product. A company purchases a machine for $62,000. The machine has an expected life of 15 years and no salvage value. The company anticipates a yearly net income of $15,000 after taxes to be received uniformly throughout each year. What is the accounting rate of return