Classify the following costs as either product (inventoriable) costs or period (non inventoriable) costs in a manufacturing company:
1. Depreciation on salesperson's cars
2. Rent on equipment used in the factory
3. Lubricants used for maintenance of machines
4. Salaries of finished goods warehouse personnel
5. Soap and paper towels used by factory workers
6. Factory supervisors' salaries
7. Heat, water, and power consumed in the factory
8. Materials used for boxing products for shipment overseas(units are not normallly boxed)
9. Advertising costs
10. Worker's compensation insurance on factory employees
11. Depreciation on chairs and tables in the factorylunchroom
12. The wages of the receptionist in the administrativeoffices
13.Lease cost of the corporate jet used by the company'sexecutives
14. Rent on rooms at a Florida resort for the annual salesconference
15. Attractively designed box for packaging the company'sproduct- breakfast cereal