Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture, in its factory.

1 Salaries for assembly line inspectors.

2 Insurance on factory machines.

3 Property taxes on the factory building.

4 Factory repairs.

5 Upholstery used in manufacturing furniture.

6 Wages paid to assembly line workers.

7 Factory machinery depreciation.

8 Glue, nails, paint, and other small parts used in production.

9 Factory supervisors’ salaries.

10 Wood used in manufacturing furniture.

Instructions Classify the above items into the following categories:

(a) direct materials,

(b) direct labor, and

(c) manufacturing overhead.AppendixLO1