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

Salaries of factory manager

Salaries of employees who burn music onto CDs

Factory supplies used

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).