BA 620 Homework, Week 3 Classify the following costs incurred by a restaurant chain as product or period costs. For the product costs, identify if they are direct materials, direct labor, or manufacturing overhead. 1. a) Cost of food sold-Direct Materials b) Restaurant employee wages-Direct Labor c) Fees paid delivery help d) Renton office building for corporate officers e) Depreciation on restaurant equipment-Manufacturing Overhead f) Utilities in the restaurants-Manufacturing Overhead g) Supplies (soap, floor wax, etc.) for the corporate offices h) Advertising costs