Instructions:Classify the following manufacturing costs and expenses.

Vanguard Manufacturing Company incurs the following costs and expenses in making furniture:

Insurance on delivery equipment

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Oak and cherry wood used in desks and chairs

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Lubricants, rosin, and polishing compounds used in manufacturing

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Advertising in trade magazines

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Rent on leased factory machinery

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Wages of assembly line workers

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Salesperson's commissions

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Insurance on factory machines

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Depreciation on factory machinery

[ Choose ]

Direct labor cost

Period cost

Direct materials cost

Manufacturing overhead cost

Wages of factory janitors