Yates Manufacturing Company incurs the following manufacturing costs and expenses during the month of May. Complete the following matrix by placing an X mark under the appropriate headings.

Cost Item Direct Materials Direct Labor Manufacturing Overhead Period Costs
1. Assembly line wages
2. Raw materials used directly in product
3. Depreciation on office equipment
4. Property taxes on factory building
5. Rent on factory building
6. Sales commissions
7. Depreciation on factory equipment
8. Factory utilities
9. Wages for factory maintenance workers
10. Advertising
11. Indirect materials used in production
12. Factory manager's salary