Holmes Fabricating Company incurs the following manufacturing costs and expenses during the month of August. Instructions 1. Assembly line wages 2. Raw materials used directly in product 3. Depreciation on office equipment 4. Property taxes on factory building 5. Rent on factory building 6. Sales commissions 7. Depreciation on factory equipment 8. Factory utilities 9. Wages for factory maintenance workers 10. Advertising 11. Indirect materials used in production 12. Factory manager's salary Indicate if each item is DM (direct materials), DL (direct labor), MOH (manufacturing overhead), or PC (period costs).