Use the file Product or Period Cost worksheet. Complete the total amounts for each column.

Product Manufacturing Costs Direct Labor Manufacturing Overhead Period/Non Manufacturing Costs Period Cost/Expense Direct Materials Depreciation on Factory Equipment Rent Expense - Sales Office Sales peoples Salaries Wood for making Chairs Wages for Assembly Line Workers Small nails& Glue for production Supplies for Accountants Depreciation on Delivery Truck Rent for Factory Factory Security Salaries Production Manager Salary Supplies Fixpense for factory Depreciation on Sales Cars Depreciation on factory computers Materials manager salary Factory Utilities Expense Sales office Utilities expense Sales commissions for sales people cost for tools for factory 5.000 3.000 15.000 65,000 80,000 2.000 1.500 1.200 7.000 13.000 6,000 1.500 2.500 1.200 5.500 3.500 2.500 6,500 7.000 228.900