Each of the following costs pertains to Bailey Dairy Products$$ Company, a dairy processing company. Classify each of the$$ company's costs as a period cost or a product cost. Further classify product costs as either direct material$($DM$),$ direct labor$($DL$),$ or manufacturing overhead$($MOH$).($If the cost is a period$$ cost$,$ leave the classification input field$$ empty; do not select a$$ label.$)$

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Part $1$

Cost

Period Cost or Product Cost

DM$,$ DL or MOH

$1.$

Television advertisements for Bailey$$s products

$2.$

Lubricants used in running bottling machines

$3.$

Research and development related to elimination of antibiotic residues in milk

$4.$

Gasoline used to operate refrigerated trucks delivering finished dairy products to grocery stores

$5.$

Company president$$s annual bonus