Classify the following items as Direct Material $($DM$),$ Direct Labor $($DL$),$ Manufacturing Overhead $($MOH$),$ and Period Cost $($PC$).$

$$

a$)$ Sales commission.$$

$$b$)$ Depreciation of machinery.$$

$$c$)$ Packaging materials cost. $$

d$)$ Chef salary in the restaurant.$$

$$e$)$ Textile in producing clothing