1. A bicycle company has these costs: tires, wages of employees who put tires on the wheels, factory building depreciation, advertising expenditures, factory machine lubricants, spokes, salary of factory manager, salary of accountant, handlebars, salaries of factory maintenance employees, and salary of product qfiality inspector. Specify direct materials (DM), direct labor (DL), or manufacturing overhead (MOH) for product costs or (PD) for period costs. Advertising expenditures Factory mchine lubricants Salray of accountant