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