Into which of the three elements of manufacturing cost would each of the follow¬

ing be classified? LO3 a Wages of assembly-line workers who package frozen food b Briar used in the manufacture of pipes c Wages paid by an automobile manufacturer to employees who test-drive com¬

pleted automobiles d Cost of making duplicate copies of blueprints in engineering department e Cost of glue used to bind layers of plywood f Property taxes on machinery g Small tools used in the factory h Wages of the factory payroll clerk