Write the headings of two large columns: title one "Product Costs" and two "Period Costs." Under the "Product Costs" column, divide into three subheadings naming them Direct Materials, Direct Labor, and Factory Overhead. "Period Cost" can be divided into two subheadings of Administrative Cost and Selling Cost. Assume that you are a commercial building construction contractor. List the costs necessary to manufacture a commercial building. These costs should be listed under the appropriate heading.What are the necessary costs to manufacture a commercial building?