Manufacturing and Nonmanufacturing Cost Terms. Burns Company incurred costs for the following items.
Salary of chief financial officer
Factory insurance
Salary for salespeople
Raw materials used in production easily traced to the product
Computer equipment depreciation for accounting department
Insurance for headquarters building
Production line workers
Clerical support for production supervisors

Required:

Indicate whether each item should be categorized as a product or period cost.

Indicate whether each item should be categorized as direct materials, direct labor, manufacturing overhead, selling, or general and administrative.