7) Wages and benefits of assembly line workers are included in manufacturing overhead.
8) Wages and benefits of factory managers are considered as product costs.
9) The three categories of period costs are direct materials, direct labor, and manufacturing overhead.
10) Salary of a factory manager will be included in manufacturing overhead.
11) Direct costs and indirect costs can be easily traced directly to a cost object.
12) In a manufacturing firm, the salary of sales staff is an example of period cost.
13) Wages of factory janitors is considered non-manufacturing overhead, as these are not directly related to the manufacturing process.
14) Indirect materials costs such as lubes and cleaning fluids are product costs.
15) Indirect materials costs are included in manufacturing overhead.
16) For a manufacturer, rent paid for an office building is an example of a period cost.