Indicate whether each of the following costs of a cabinet manufacturer would be classified as direct materials cost, direct labor cost, factory overhead cost, or period cost.

Plant manager’s salary _______________________________

Office administrative assistant’s salary _____________________________

Depreciation on factory equipment ________________________________

Rent on office building _______________________________

Varieties of wood ______________________________

Varnish for costing cabinets _______________________________

Utilities cost on the factory _______________________________

Cabinet assembly worker’s salary ________________________________

Advertising costs ________________________________

Screws and glue used in assembly process ____________________________