The following are a number of resources used by a mattress manufacturer. The cost driver in this factory is the product, the mattress being manufactured. All direct labour is paid on an hourly basis and all other factory workers are salaried (an annual salary).

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).

____	Cloth rags used to wipe the excess dust off the mattresses.
____	Wages paid to workers who assemble the mattresses.
____	Cost of hall rental, food and decorations for all factory employees for Canada Day party.
____	Straight line depreciation on the sales office copier.
____	Wages paid to workers who maintain the factory equipment.
____	Depreciation on forklift to move partially completed goods in the factory.
____	Fuel for forklift used to move material in factory.
____	Power to operate drills used to create holes in mattress frames.
____	Salary of President's secretary.
____	Cloth to cover the mattress springs.

1.	Direct material
2.	Direct labour
3.	Manufacturing overhead
4.	Selling expense
5.	Administrative expense