Trak Corporation incurred the following costs while manufacturing its bicycles.

Bicycle components		$100,000		Advertising expense		$45,000
Depreciation on plant		60,000		Property taxes on plant		14,000
Property taxes on store		7,500		Delivery expense		21,000
Labor costs of assembly-line workers		110,000		Sales commissions		35,000
Factory supplies used		13,000		Salaries paid to sales clerks		50,000

(a) Identify each of the above costs as direct materials, direct labor, manufacturing overhead, or period costs.

Bicycle components		Direct LaborPeriod CostsDirect MaterialsManufacturing Overhead
Depreciation on plant		Direct MaterialsPeriod CostsManufacturing OverheadDirect Labor
Property taxes on store		Direct MaterialsManufacturing OverheadPeriod CostsDirect Labor
Labor costs of assembly-line workers		Direct MaterialsManufacturing OverheadDirect LaborPeriod Costs
Factory supplies used		Period CostsManufacturing OverheadDirect MaterialsDirect Labor
Advertising expense		Manufacturing OverheadDirect LaborPeriod CostsDirect Materials
Property taxes on plant		Manufacturing OverheadDirect LaborPeriod CostsDirect Materials
Delivery expense		Direct MaterialsPeriod CostsManufacturing OverheadDirect Labor
Sales commissions		Manufacturing OverheadPeriod CostsDirect LaborDirect Materials
Salaries paid to sales clerks