A music company has these costs:

Advertising ........... Paper inserts for CD cases

Blank CDs ............CD plastic cases

Depreciation of CD image burner ......Salaries of sales representatives

Salary of factory manager ......Salaries of factory maintenance employees

Factory supplies used .........Salaries of employees who burn music onto CDs

Classify each cost as a period or a product cost. Within the product cost category, indicate if the cost is part of direct materials (DM), direct labor (DL), or manufacturing overhead (MO).