1- Use the information below for Darwin Company to answer the question that follow.

Sales	$76,500
Direct materials used	7,300
Depreciation on factory equipment	4,700
Indirect labor	5,900
Direct labor	10,500
Factory rent	4,200
Factory utilities	1,200
Sales salaries expense	15,600
Office salaries expense	8,900
Indirect materials	1,200

Darwin Company's product costs are

2- Which of the following is not a prime cost?

a.machine operator wages

b.assembly line wages

c.direct labor wages

d.plant janitor's wages

3- An example of a period cost is

a.indirect materials

b.advertising expense

c.depreciation on factory equipment

d.property taxes on plant facilities