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).

Period cost

If product cost,

or product cost

DM, DL or MOH

1.

Television advertisements for Baileys products

2.

Lubricants used in running bottling machines

3.

Research and development related to elimination of anti-biotic residues in milk

4.

Gasoline used to operate refrigerated trucks delivering finished dairy

products to grocery stores

5.

Company presidents annual bonus

6.	Depreciation on refrigerated trucks used to collect raw milk from local
	dairy farmers

7.

Plastic gallon containers in which milk is packaged

8.

Property insurance on dairy processing plant

9.

Cost of milk purchased from local dairy farmers

10.

Depreciation on tablets used by sales staff

11.

Wages and salaries paid to machine operators at dairy processing plant