Each of the following costs pertains to Bailey Dairy Products Company, a dairy processing company. Classify each

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Each of the following costs pertains to Bailey Dairy Products Company, a dairy processing company. Classify each of the company's costs as a period cost or a product cost. Further classify product costs as direct material (DM), direct labor (DL), or manufacturing overhead (MOH).
Cost Period Cost or Product Cost? DM, DL, or MOH? 1. Television advertisements for Bailey's products 2. Lubricants used
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