For each of the following costs, indicate the proper classification.

	Advertising
	Wages paid to the factory maintenance staff
	Steel used to manufacture automobiles
	Wages of the sewing machine operators in a garment factory
	Electricity used in the production facility
	Electricity used in the sales office
.	Glue used to fasten decorative accents to furniture
	Insurance and taxes paid on the manufacturing facility

A.	Period
B.	Manufacturing Overhead
C.	Direct Materials
D.	Direct labor