Factory rent $ 3,200 Company advertising 1,000 Wages paid to assembly workers 30,000 Depreciation for salespersons' vehicles 2,000 Screws 500 Utilities for factory 900 Assembly supervisor's salary 3,500 Sandpaper 150 President's salary 6,000 Plastic tubing 4,200 Paint 250 Sales commissions 1,200 Factory insurance 1,000 Depreciation on cutting machines 2,000 Wages paid to painters 7,500 preceding costs as either a product or a period cost. If the cost is a product cost ls (DM), direct labor (DL), or manufacturing overhead (MOH).