These are the costs for a company that Product$/$Manufacturing Costs Period$/$Non Manufacturing Costs

makes and sells furniture Direct Materials Direct Labor Manufacturing Overhead Period Cost$/$Expense

Depreciation on Factory Equipment $5,000$

Rent Expense $-$ Sales Office $25,000$

Sales peoples Salaries $30,000$

Wood for making Chairs $60,000$

Wages for Assembly Line Workers $45,000$

Insurance expense for the factory $5,000$

Supplies for Accountants $1,000$

Depreciation on Delivery Truck $1,000$

Inventory manager salary $42,000$

Factory Security Salaries $6,000$

Production Manager Salary $14,000$

Supplies Expense for factory $2,000$

Depreciation on Sales Cars $3,000$

Depreciation on factory computers $2,000$

Sales commissions for sales people $6,000$

Factory Utilities Expense $4,000$

Sales office Utilities expense $7,000$

Small nails& Glue for production $3,000$

Rent for Factory $7,000$

$268,000$