Question 25 Problem 3-5 Tires, Inc. manufactures tires for bicycles. For the cost given below, determine if it is direct material, direct labor, factory overhead or a period cost. Factory supervisor's salary Direct material O Direct labor O Factory overhead Period cost Question 26 Problem 4-1 The Fingers Factory manufactures and sells gloves. Variable costs are $7 per pair. Fixed costs for the year total $140,000. The selling price is $17 per pair. How many pairs would have to be sold to earn an operating income of $42,000 for the year? 14,000 paris. 18,200 pairs. 26,000 pairs. O 8,235 pairs