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.

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