Wu-Li Corporation incurred the following costs while manufacturing its product: Materials used in product Depreciation on plant Property taxes on store Labour costs of assembly-line workers Factory supplies used $100,000 60,000 7,500 110,000 13.000 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $45,000 14,000 21,000 35,000 50,000 (a) Identify each of the above costs as direct materials, direct labour, manufacturing overhead, or period costs. Materials used in product Depreciation on plant Property taxes on store Labour costs of assembly-line workers Factory supplies used Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks