Use the Home Depot 2013 financial statements in Appendix A at the end of this textbook. Read note 1 to the financial statements that summarizes significant accounting policies for Home Depot. Read the section titled “Cost of Sales” on page A-10. Explain how Home Depot classifies some transportation, shipping, and handling costs as period expenses and others as product costs. On what basis does it distinguish between shipping or transportation costs that are period expenses and those that are product costs?