Fairwings manufactures and sells radar sets for commercial aircrafts. For each cost below, indicate whether it would most likely be classified as direct labor (DL), direct materials (DM), manufacturing overhead (MOH), or selling, general and administrative costs (SG&A), and whether it is a product cost or period cost.

Cost Item	DL, DM, MOH or SG&A?	Product or Period cost?
The CEOs salary
Wages of factory security personnel
Costs of shipping radar sets to customers
Factory heating costs
Wages of the workers who assemble the radar sets