Problem #2 Yates Manufacturing Company incurs the following manufactu month of May ring costs and expenses during the 1. Assembly line wages 2. Raw materials used directly in product 3. Depreciation on office equipment 4. Property taxes on factory building 5. Rent on factory building 6. Sales commissions 7. Depreciation on factory equipment 8. Factory utilities 9. Wages for factory maintenance workers 10. Advertising 11. Indirect materials used in production 12. Factory manager's salary Instructions Complete the following matrix by placing an X mark under the appropriate headings. Direct Manufacturing Period Cost Item Materials Labor Overhead Costs 2. 4 9