Product/Manufacturing Costs Manufacturing Overhead Period/Non Manufacturing Costs Period Cost/Expense These are the costs for a company that makes and sells furniture Direct Materials Direct Labor Depreciation on Factory Equipment 6,000 Rent Expense - Sales Office 6,000 Sales peoples Salaries 15,000 Wood for making Chairs 80,000 Wages for Assembly Line Workers 60,000 Small nails& Glue for production 2,000 Supplies for Accountants 1,500 Depreciation on Delivery Truck 1,200 Rent for Factory 7,000 Factory Security Salaries 15,000 Production Manager Salary 7,000 Supplies Expense for factory 1,500 Depreciation on Sales Cars 2,500 Depreciation on factory computers 1,200 Materials manager salary 5,500 Factory Utilities Expense 3,500 Sales office Utilities expense 4,000 Sales commissions for sales people 7,000 Insurance expene for the factory 6,000 231,900