Whirlpool - Tell us a little about the company including what they manufacturer? Do they have locations outside of the United States? Identify and discuss two examples of Direct Materials they might use in one of their products - why are your examples considered direct materials? Identify and discuss two examples of Manufacturing Overhead Costs they might incur - why are they captured under manufacturing overhead instead of direct materials or direct labor? Identify and discuss two examples of non-manufacturing costs, also known as period costs, they might have - why are they classified as non-manufacturing costs instead of manufacturing costs?