Review the following resource costs and MATCH it to the correct cost category: a product cost (direct materials, direct labour, manufacturing overhead) or a period cost (selling expense, administrative expense).

Depreciation on forklift to move partially completed goods in the factory. Wages paid to workers who maintain the factory equipment. Cloth to cover the mattress springs. Cloth rags used to wipe the excess dust off the mattresses. 1. Direct material V 2. Direct labour Wages paid to workers who assemble the mattresses. 3. Manufacturing overhead Cost of hall rental, food and decorations for all factory employees for Canada Day party. 4. Selling expense 5. Administrative expense mattresses. 1. Direct material 2. Direct labour Wages paid to workers who assemble the mattresses. 3. Manufacturing overhead 4. Selling expense Cost of hall rental, food and decorations for all factory employees for Canada Day party. 5. Administrative expense > Straight line depreciation on the sales office copier. Fuel for forklift used to move material in factory.