A company makes DVD players and incurs a variety of different costs. Place a check in the appropriate column if the cost is a product cost or a period cost. Further, classify each product cost as direct materials, direct labor, or manufacturing overhead.
| Period Cost | Product Cost | Direct Labor | Direct Materials | Overhead | |
| Advertising expenses for DVD | |||||
| Depreciation on PCs in marketing dept. | |||||
| Fire insurance on corporate headquarters | |||||
| Fire insurance on plant | |||||
| Leather carrying case for the DVD | |||||
| Motor drive (externally sourced) | |||||
| Overtime premium paid assembly workers | |||||
| Factory building maintenance department | |||||
| Factory security guards | |||||
| Plastic case for the DVD | |||||
| Property taxes paid on corporate headquarters | |||||
| Salaries of public relations staff | |||||
| Salary of corporate controller | |||||
| Wages of engineers in quality control | |||||
| Wages paid assembly line employees | |||||
| Wages paid employees in finished goods warehouse |
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