a. identify the following as either a product or a period cost.

b. Categorize each line as either direct material (DM), direct labor (DL), expense or manufacturing overhead (MOH).

Description	Cost Classification		Category
Coconut flakes used in the cookies.
Depreciation on the ovens.
Insurance on the computers used in the accounting office.
Wages for the bakery security guard.
Salaries of the bakers who make the cookies.
Electricity for the bakery.
Heating for the corporate headquarters.
Freight for shipping the cookies to customers.
Salary of the baking supervisor.