A bicycle company has these costs: tires, salaries of employees who put tires on the wheels, factory building depreciation, wheel nuts, spokes, salary of factory manager, handlebars, and salaries of factory maintenance employees. Classify each cost as direct materials, direct labor, or overhead. Direct Materials Direct Labor Overhead Tires. Spokes. Handlebars. Salaries of employees who put tires on the wheels. Factory depreciation. Factory manager salary. Factory maintenance employees salary. 1-41 LO 4 Distinguish between product and period costs