Manning Manufacturing produces small microwaves.

Required:

Identify the following costs as PRODUCT COST or PERIOD COST. for product cost, indicate whether it is direct materials (DM), direct labor (DL), manufacturing overhead (MOH). For a period cost, indicate whether it is selling or administrative.

EXTRA CREDIT: Indicate whether the cost is variable (V) or fixed (F) with respect to behavior.

A. Commissions paid to salespeople B. Straight-line depreciation on the factory building C. Salary of the plant supervisor D. Wages of the assembly-line workers E. Machine lubricant used in production activities F. Metal used in making the boats G. Advertising placed in trade journals H. Lease payments for the president's automobile I. Property taxes paid on the factory facilities

J. Straight line depreciation on the office copy machine

K. Salary of the office janitor

L. Salary of the factory janitor

M. Cost of boxes used in shipping the boats to customers