Trak corporation incurred the following costs while manufacturing its

  

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

Trak Corporation incurred the following costs whil Direct   LaborPeriod CostsDirect MaterialsManufacturing Overhead

 

Depreciation on plant

Trak Corporation incurred the following costs whil Direct   MaterialsPeriod CostsManufacturing OverheadDirect Labor

 

Property taxes on store

Trak Corporation incurred the following costs whil Direct MaterialsManufacturing   OverheadPeriod CostsDirect Labor

 

Labor costs of assembly-line workers

Trak Corporation incurred the following costs whil Direct   MaterialsManufacturing OverheadDirect LaborPeriod Costs

 

Factory supplies used

Trak Corporation incurred the following costs whil Period   CostsManufacturing OverheadDirect MaterialsDirect Labor

 

Advertising expense

Trak Corporation incurred the following costs whil Manufacturing   OverheadDirect LaborPeriod CostsDirect Materials

 

Property taxes on plant

Trak Corporation incurred the following costs whil Manufacturing   OverheadDirect LaborPeriod CostsDirect Materials

 

Delivery expense

Trak Corporation incurred the following costs whil Direct   MaterialsPeriod CostsManufacturing OverheadDirect Labor

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