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For each item shown below, classify it as a product cost or a period cost, by placing an X in the appropriate column. For each item that is a product cost, also indicate whether it is a direct indirect cost with respect to a unit of finished product. cost or an Product or period cost? Product Direct or indirect cost? Cost item Period Direct Indirect Administrative salaries Direct labor Advertising Property tax on the factory Factory maintenance Direct materials Depreciation on factory equipment Interest expense Factory supplies