Materials used in productDirect materials

resp_0

Depreciation on plantManufacturing overhead

resp_0

Property taxes on storePeriod costs

resp_0

Labor costs of assembly-line workersDirect labor

resp_0

Factory supplies usedManufacturing overhead

resp_0

Advertising expensePeriod costs

resp_0

Property taxes on plantManufacturing overhead

resp_0

Delivery expensePeriod costs

resp_0

Sales commissionsPeriod costs

resp_0

Salaries paid to sales clerksPeriod costs

 Property taxes on the factory building.
Manufacturing overhead
 Production superintendents' salaries.
Manufacturing overhead
 Memory boards and chips used in assembling computers.
Direct materials
 Depreciation on the factory equipment.
Manufacturing overhead
 Salaries for assembly line quality control inspectors.
Direct labor or manufacturing overhead
 Sales commissions paid to sell personal computers.
Period costs
 Electrical components used in assembling computers.
Direct materials
 Wages of workers assembling personal computers.
Direct labor
 Soldering materials used on factory assembly lines.
Manufacturing overhead
 Salaries for the night security guards for the factory building.
Manufacturing overhead

actory utilities $ 12,600 Direct labor $71,400

Depreciation on factory equipment 12,800 Sales salaries 51,500
Depreciation on delivery trucks 4,700 Property taxes on factory building 2,600
Indirect factory labor 51,500 Repairs to office equipment 2,400
Indirect materials 82,700 Factory repairs 2,800
Direct materials used 142,300 Advertising 18,300
Factory manager's salary 9,000 Office supplies used 3,350
From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product
costs. (c) Period costs.