I. Match: Determine whether each of the following is classified as a. Direct Materials b. Direct labor c. Manufacturing overhead. Write the appropriate letter in the space provided. A Factory machinery lubricants B. Depreciation on manufacturing building D. Wood used in manufacturing furniture C. Assembly line worker's wages Salaries for the night security guards for the factory building Glue, nails and other small parts used in production Insurance on factory machines Factory supervisor's salaries Metal used in manufacturing process - Heat and electricity for factory A. Manufacturing overhead B. Manufacturing overhead C. Direct Materials D Manufacturing overhead E Manufacturing overhead F Direct Materials G Manufacturing overhead H Direct labor Manufacturing overhead J. Manufacturing overhead QUESTION 2 Match: For each item, identify if it should be classified as a. Product Cost b. Period Cost Write the appropriate letter in the space provided - Office supplies used Sales commissions paid to sales personnel Production superintendent's salaries Property taxes on factory building Depreciation on delivery trucks Factory repairs Supplies used in the administrative offices Factory manager's salary Delivery equipment repairs - Advertising A Penod Cost B. Product Cost C. Period Cost D. Period Cost E. Period Cost F. Product Cost G. Product Cost H. Period Cost 1 Product Cost J. Period Cost