ach of the following, indicate whether the transaction involves a product (PR) or period (PD) cost. Then indicate whether the cost is DM, DL, or OH. Transaction Product or DM, DL or Period OH 1. $3,400 paid as monthly salary for the cost accountant in an internet marketing firm. 2. Purchased $12,000 of raw materials on account. Materials to be used to manufacture dresses. 3. Paid production supervisor's salary of $4,000 in a toy manufacturing firm. 4. A retail firm pays $6,000 for advertising of a winter sales extravaganza. 5. A manufacturing firm records annual depreciation on factory equipment of $7,000. 6. A restaurant incurred $1,700 in electricity costs to operate its stove and other cooking equipment 7. Jerry's Dairy pays $2,200 to purchase cartons from a supplier. 8. Jerry's Dairy paid $1,000 for the administrative secretary's salary. 9. Loudder Meat Production paid $3,500 for butchers' salaries. 10. Loudder Meat Production records $1,500 depreciation for equipment used in the corporate office. 11. A computer manufacturer sells computers that cost them $45,000 to manufacture. 12. Paid $1,100 for property taxes on manufacturing plant of plastics manufacturer. 13. On December 1, 1996, paid $12,000 for insurance on corporate headquarters, building and equipment of a plastic manufacturing firm