1.Indicate if each of the following is a product or a period cost. Assume a manufacturer. factory machinery repairs and maintenance. designers' salaries at design centers. sales store insurance expired D) depreciation expense on delivery trucks. 2.Here is some data for Company D during the period X using normal costing: Beginning Materials inventory $36,000 Materials purchased (for cash) $148,000 Direct Materials requisitioned $85,000 Indirect materials requisitioned $20,000 Actual manufacturing overhead 162,000 Direct labor cost incurred $135,000 You're to make a journal entry to record the direct materials requisition. Your Credit entry should be made to: _account for $ Assume that Predetermined overhead rate was 125% of direct labor cost. You're to make a journal entry to allocate [i.e., apply] overhead costs. Your Credit entry should be made to: _account for $