Trak Corporation incurred the following costs while manufacturing its bicycles.

Bicycle components

$100,000

Advertising expense

$45,000

Depreciation on plant

60,000

Property taxes on plant

14,000

Property taxes on store

7,500

Delivery expense

21,000

Labor costs of assembly-line workers

110,000

Sales commissions

35,000

Factory supplies used

13,000

Salaries paid to sales clerks

50,000

(a)

Identify each of the above costs as direct materials, direct labor, manufacturing overhead, or period costs.

Bicycle components

Direct   LaborPeriod CostsDirect MaterialsManufacturing Overhead

Depreciation on plant

Direct   MaterialsPeriod CostsManufacturing OverheadDirect Labor

Property taxes on store

Direct MaterialsManufacturing   OverheadPeriod CostsDirect Labor

Labor costs of assembly-line workers

Direct   MaterialsManufacturing OverheadDirect LaborPeriod Costs

Factory supplies used

Period   CostsManufacturing OverheadDirect MaterialsDirect Labor

Advertising expense

Manufacturing   OverheadDirect LaborPeriod CostsDirect Materials

Property taxes on plant

Manufacturing   OverheadDirect LaborPeriod CostsDirect Materials

Delivery expense

Direct   MaterialsPeriod CostsManufacturing OverheadDirect Labor