Presented below are Dieker 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 Cost

Direct Materials

Direct Labor

Factory Overhead

a

b

c

d