Components of manufacturing costs Classify each of the following manufactur¬ ing costs as direct or indirect for products.

(a) Insurance on manufacturing equipment

(b) Steel plates used in making an automobile body

(c) Wages of assembly workers

(d) Salaries of plant security personnel

(e) Rubber used in making tires

(f) Overtime premiums paid to assembly workers

(g) Depreciation on the factory building

(h) Cost of electric power to operate machines

(i) Production workers' holiday and vacation pay benefits

(j) Wages of materials-handling workers

(k) Grapes used to manufacture wine

(l) Quality inspection costs

(LO 1, 3)