Presented below are Bennett Company’s monthly manufacturing cost data related to its personal computer products.

(a) Utilities for manufacturing equipment

$116,000

(b) Raw material (CPU, chips, etc.)

$ 85,000

(c) Depreciation on manufacturing building

$880,000

(d) Wages for production workers

$191,000

Enter each cost item in the following table, placing an “X” under the appropriate headings.

Product Costs

Direct

Direct

Manufacturing

Materials

Labor

Overhead

(a)

(b)

(c)

(d)