Fletcher Co. is a Canadian company that fabricates wooden chairs.Given the following information, compute for the required categories.

Advertising$65,000

Bookkeeping salaries$70,000

Factory salaries$195,000

Factory rent$105,000

Office supplies used$10,000

Paint$55,000

Property taxes on factory$20,000

Utilities for factory$15,000

Wood$240,000

Give me direct labour

direct material

manufacturing overhead

period cost

product cost