A company makes DVD players and incurs a variety of different costs. Place a check in the appropriate column if the cost is a product cost or a period cost. Further, classify each product cost as direct materials, direct labor, or manufacturingoverhead.

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Period P Cost Product Direct Labor Direct Cost Materials Overhead Advertising expenses for DVD Depreciation on PCs in marketing dept Fire insurance on corporate headquarters Fire insurance on plant Leather carrying case for the DVD Motor drive (externally sourced) Overti Factory building maintenance department Factory security guards Plastic case for the DVD Property taxes paid on corporate headquarters Salaries of public relations staff Salary of corporate controller Wages of engineers in quality control Wages paid assembly line employees Wages paid employees in finished goods me premium paid assembly workers warehouse