Classify the following costs incurred in the manufacturing of cookie bars as either (a) Product Cost- Direct Materials, (b) Product Cost- Conversion, or (c) Period Cost (5 points).

	Cost Incurred in Manufacturing of Cookies	Classification
a.	Depreciation on Automated Wrapping Machine
b.	Cookie Dough
c.	Peanut Butter
d.	Plant Managers Salary of $90,000
e.	Overtime Pay of Production Workers
f.	Cost of Air Time for New Radio Advertising
g.	Salary of Plant Security Guard
h.	Salary of Company Controller
i.	Depreciation on Computers in Legal Staff Office
j.	Manufacturing Departments Allocation of Cafeteria Costs