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Identify each of the preceding costs as either a product or a period cost. If the cost is a product cost, decide whether it is for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH). (Select "NA" wherever necessary.)
Factory rent
Compnay advertising
Wages paid to assembly worker
Depreciation for salespersons' vehicles
Screws Utilities for factory
Assembly supervisor's salary
Sandpaper
President's salary
Plastic tubing
Paint
Sales commissions
Factory insurance
Depreciation on cutting machines
Wages paid to painters
Factory rent $3,190 Company advertising 1,010 Wages paid to assembly workers 30,800 Depreciation for salespersons
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