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1. Depreciation of pencil painting machinery 6. Repairs to office equipment 2. Factory utilities 3. Property taxes on factory building 4. Eraser compound 7.

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1. Depreciation of pencil painting machinery 6. Repairs to office equipment 2. Factory utilities 3. Property taxes on factory building 4. Eraser compound 7. Wages of assembly line worker 8. Sales salaries 9. Salary of supervisor 5. Factory machinery maintenance Required: 10. Wood Classify the above items into the following categories: direct materials, direct labour, manufacturing overhead and period cost.

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