Identify each of the preceding costs as either a product or a period cost. If the cost is a product cost, decide whether it is for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH). (Select "NA" wherever necessary.)

Factory rent

Compnay advertising

Wages paid to assembly worker

Depreciation for salespersons' vehicles

Screws Utilities for factory

Assembly supervisor's salary

Sandpaper

President's salary

Plastic tubing

Paint

Sales commissions

Factory insurance

Depreciation on cutting machines

Wages paid to painters

2. Factory rent $3,190 Company advertising 1,010 Wages paid to assembly workers 30,800 Depreciation for salespersons