Ikerd Company is a manufacturer of personal computers. Various costs and expenses associated with its operations are as follows. The company intends to classify these costs and expenses into the following categories: (a) direct materials, (b) direct labor, (c) manufacturing overhead, and (d) period costs. For each item, indicate the cost category to which it belongs.

property taxes on facotry building

production superintendents salaries

memory board and chips used in assembling computers

depreciation on facotry equipment

salaries for assembly line quality control inspectors

sales commissions paid to sell personal computers electrical componetns used in assembling compputers wages of workers assembling personal computers soldaring materials used on facotry assembly lines salaries for night security guards in facotry bulidings