Classify the following costs incurred by a stair railing manufacturing company as direct

materials, direct labour, factory overheads, or period costs:

a. Wages paid to production workers

b. Utilities in the office

c. Depreciation on machinery in plant

d. Steel

e. Accountant's salary

f. Rent on factory building

g. Rent on office equipment

h. Maintenance workers' wages

i. Utilities in the plant

j. Maintenance on office equipment