1. Categorize the following costs as Direct Materials (DM), Direct Labour (DL), Manufacturing Overhead (MOH), Selling (S), or Administrative (A). Also, state whether each item is a Product (R) or Period (E) cost. a) Hourly wages for assembly line workers DL, R b) Commissions paid to salespeople __________ c) Car seats used as parts of a new automobile __________ d) Salary paid to a supervisor overseeing production __________ e) Salary paid to quality control/testing personnel __________ f) Screws used in the production of new furniture __________ g) Hourly wage paid to the companys bookkeeper __________ h) Commission paid to a recruiting agent to hire labourers __________ i) Purchase of paper towels which are used by factory workers in the breakroom __________ j) Year-end bonuses paid to the companys senior executives __________ k) Hourly wage for the factory janitor __________ l) Hourly wage for the product showroom janitor __________ m) Production bonus paid to workers __________ n) Grease used in the assembly of new airplane engines __________ o) Shipping costs of finished goods __________ p) Cost of packaging a special order (goods arent usually packaged) __________ q) Salary paid to the companys human resources manager __________ r) Freight-in costs of raw materials to be used for production __________