Classify the following costs incurred by a Toyota manufacturing plant as product or period costs by selecting an X in the appropriate columns. Identify whether the product costs are direct materials, direct labor, or overhead.

		Product Cost						Period Cost
		Direct Material		Direct Labor		Over head
Cost of steering wheel
Wages and benefits of assembly line workers
Commissions paid to salespeople
Wages of security guard at manufacturing plant
Cost of glue to secure carpet to floor of autos