Classify the following costs incurred by a Westwind Boat Company's manufacturing plant as product or period costs by placing an "X" in the appropriate column. 
Definitions:
Itching Sensation
An uncomfortable sensation on the skin that provokes the desire to scratch the affected area.
Bottom-Up Processing
is an approach to information processing based on the input from the environment to form perception, without preconceived cognitive concepts.
Top-Down Processing
A cognitive process that uses context or general knowledge to understand and interpret information.
Touch
One of the five senses, involving the perception of physical pressure or deformation against the skin, crucial for human emotional connection and environmental interaction.
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