ing categories: Direct Material Direct Labor Manufacturing Overhead eriod Cost B. Property taxes on the factory building B. Nails and glue used in production Advertising campaign run to sell the vehicles C. Carpeting for the recreational vehicles B. Insurance on factory equipment Shipping costs incurred to deliver the vehicles to customers Repairs paid to fix the printers in the Office Building Vehicle frame maker's salaries B. Depreciation on factory machines Metal used in manufacturing Show Room Salespersons' salaries Factory utilities Factory supervisors' salaries Depreciation on the Office Building located 20 miles away from the factory Property taxes on the factory land A. Direct Labor B. Manufacturing overhead C. Direct Material D. Period Cost