(a) Determine whether each of the following costs should be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MO).

a. ____ Depreciation on factory equipment

b. ____ Table legs used in manufacturing tables

c. ____ Wages paid to assembly line workers

d. ____ Factory rent

(b) Identify whether each of the following is classified as a product cost or a period cost.

______________ 1. Direct labor

______________ 2. Direct materials

______________ 3. Factory utilities

______________ 4. Repairs to office equipment

______________ 5. Property taxes on factory building

______________ 6. Sales salaries

(c) The two principal types of cost accounting systems are; (1) job order costing and (2) process costing. Distinguish between the two.