Consider the following expenses frequently incurred by manufacturing firms.
1. Connectors used to make a product
2. Labor to machine product components
3. Steel used to make components
4. Drill bits, saw blades, and other tools
5. Salary paid to the factory manager
6. Factory maintenance costs
7. Depreciation on materials-handling equipment
8. Holiday pay paid to assembly workers

Required:
Classify each expense as being direct materials, direct labor, variable manufacturing overhead, or fixed manufacturing overhead. Please note that, for some of the eight expenses, a portion of the cost could be in one category and another portion could be in another category.