A bicycle company has these costs: 1. Tires Office utilities expense 2. Advertising Salaries of employees who put tires on wheels 3. Factory building depreciation Spokes 4. Wheel lubricant Salaries of factory maintenance employees 5. Salary of factory manager Handlebars Classify each cost as a period or a product cost. Within the product cost category, indicate if the cost is part of direct materials (DM), direct labor (DL), or manufacturing overhead (MO) [10 Marks]