Tim Ricker lives in Atlanta. He is a toolmaker for Georgia Industries, a manufacturer of heavy equipment such as backhoes, graders, and earthmoving equipment. Tim makes specialty tools and jigs that are used on different machines in the plant. His annual salary is \(\$ 35,000\). Ann Thompson also works for Georgia Industries. She is an independent sales representative who lives in El Paso, Texas. She is paid a straight salary of \(\$ 25,000\) but also earns a \(5 \%\) commission on sales. Ann is responsible for accounts in the west Texas area, works out of an office in her home, and is reimbursed by Georgia Industries for her travel expenses. The company provides Ann with a leased vehicle and a gasoline credit card.

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A. Is Tim's salary a manufacturing or nonmanufacturing expense? If manufacturing, would it be classified as direct labor? Explain your answer.
B. Is Ann's salary a manufacturing or nonmanufacturing expense? Are the commissions she earns manufacturing or nonmanufacturing? Explain your answer.