O d. 150,000 hours and 150,000 hours. Manufacturing costs are typically classified as Select one: O a. product costs or period costs. O b. direct materials or direct labor. O c. direct materials, direct labor, or manufacturing overhead. Od. direct materials, direct labor, or selling and administrative. Mercantile Corporation has sales of $2,000,000, variable costs of $800,000, Reference: Ref 6-4 Mercantile's degree of operating leverage is