Truxtun Company is a manufacturer of high-quality office equipment and furniture.

Required for the list of costs shown below: 1) Identify each as a product or period cost. 2) For each item, identify the cost as being direct materials (DM), direct labor (DL), or manufacturing overhead (MOH), or N/A.

Product or Period Cost DM, DL, MOH, or N/A Description of Cost Oil and lubricants used in production machinery Salaries and commissions for sales personnel Steel used to manufacture office furniture Depreciation on assembly equipment used in production Salaries for executive and administrative personnel Wages for assembly line workers Electric and water utilities for the production factory Wages for maintenance employees in the factory Depreciation on delivery vehicles