For Each Item Shown Below,indicate Whether It Is a Product $\quad$

For each item shown below,indicate whether it is 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 cost or an indirect cost with respect to a unit of finished product.
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text {Product or Period Cost? \quad Direct or Indirect Cost: Cost?}$
$\begin{array}{lllll}\text { Cost Item } & \text { Product } & \text { Period } &\quad\quad \text { Direct } & \text { Indirect }\\\text {Administrative salaries}\\\text {Direct labor}\\\text {Advertising}\\\text {Property tax on the factory}\\\text {Factory maintenance}\\\text {Direct materials}\\\text {Depreciation on factory}\\\text {equipment}\\\text {Interest expense}\\\text {Factory supplies}\\\end{array}$