Assume we're operating a company that produces and sells baked goods to retail outlets. The company's infrastructure consists of a leased factory (production) facility where all of the baking is done, and there are sales and administrative offices located in a separate building leased at another location. Identify whether each of the following expense items for this company would be categorized as a PRODUCT COST or a PERIOD COST by placing an "X" in the appropriate box for each item. Note that each type of expense is either a product cost or a period cost, but not both. The first item has already been completed for you.