E1-3 Ryan Corporation incurred the following costs while manufacturing its product.

Materials used in product $100,000 Advertising expense $45,000

Depreciation on plant 60,000 Property taxes on plant 14,000

Property taxes on store 7,500 Delivery expense 21,000

Labor costs of assembly-line workers 110,000 Sales commissions 35,000

Factory supplies used 13,000 Salaries paid to sales clerks 50,000

Instructions

(a) Identify each of the above costs as direct materials, direct labor, manufacturing overhead or period cost.