Yates Manufacturing Company incurs the following manufacturing costs and expenses during the month of May Assembly line wages Raw materials used directly in product 1. 2. 3. Depreciation on office equipment 4. 5. Property taxes on factory building Rent on factory building 6. Sales commissions 7. Depreciation on factory equipment 8. Factory utilities 9. Wages for factory maintenance workers 10. 112 Advertising 11. Indirect materials used in production 12. Factory manager's salary Complete the following matrix by placing an X mark under the appropriate headings. Cost Item Direct Materials Direct Labor 2 Manufacturing Overhead Period Costs