Presented below are Rook Company's monthly manufacturing cost data related to its tablet computer product. (a) (b) Utilities for manufacturing equipment Raw materials (CPU, chips, etc.) Depreciation on manufacturing building Wages for production workers $116,000 $85,000 $880,000 $191,000 (c) (d) Enter each cost item in the following table, placing an X under the appropriate headings. Direct Materials Product Costs Direct Labor Factory Overhead (a) (b)