ABC Company manufactures laptop computers. The following is a list of costs associated with operations. Classify these costs using the chart below by placing an X under the appropriate heading:

	Direct Materials	Direct Labor	Manuf. Overhead	Period Costs
Property taxes on the factory building.
Production superintendents salaries.
Memory boards and chips used in assembling computers.
Depreciation on the factory equipment.
Salaries for quality control inspectors.
Sales commissions paid to sell laptop computers.
Electrical components used in assembling computers.
Wages of workers assembling laptop computers.
Soldering material used on factory assembly lines.
Salaries for the night security guards for the factory building.