A music company has these costs: Classify each cost as a period or a product cost. Within the product cost category, indicate if the cost is part of direct materials, direct labor, or manufacturing overhead. (Select Not Applicable if the cost category does not apply to any of the mentioned costs.)

Advertising		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Blank CDs		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Depreciation of CD image burner		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Salary of factory manager		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Factory supplies used		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Paper inserts for CD cases		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
CD plastic cases		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Salaries of sales representatives		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Salaries of factory maintenance employees		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable
Salaries of employees who burn music onto CDs		Period CostsProduct Costs		Direct MaterialsDirect LaborManufacturing OverheadNot Applicable