Classify the following costs for an auto manufacturer as either direct materials, direct labor, manufacturing overhead, or period costs.
Complete the answer sheet above by placing an "X" under each heading that identifies the cost involved.
		Direct Materials	Direct Labor	Manufacturing Overhead	Period Cost
a.	Steel used in automobiles
b.	Assembly department employee wages
c.	Utility costs used in executive building
d.	Travel costs of sales personnel
e.	Cost of shipping goods to customers
f.	Property taxes on assembly plant
g.	Glass used in automobiles
h.	Factory maintenance supplies
i.	Depreciation on assembly plant
j.	Plant manager's salary
k.	CEO's salary
l.	Depreciation on executive building
m.	Salary of marketing executive
n.	Tires installed on automobiles
o.	Advertising