uct cost. Within the product cost category, indicate if the cost is part of direct materials, direct labor, or manufacturing overhead. (Select Not Applicable if the cost category does not apply to any of the mentioned costs.) Advertising Blank CDs Depreciation of CD image burner Salary of factory manager Factory supplies used Paper inserts for CD cases CD plastic cases Salaries of sales representatives Salaries of factory maintenance employees Salaries of employees who burn music onto CDs