1. Using the code letters below, indicate in the space provided how each of the following costs should be classified in the indicated pen manufacturing company Code Letters DM -Direct materials DL Direct labor MO = M WP = Work in process FG Finished goods anufacturing overhead PC Period cost (a) Property tax on the factory building. (b) The chief financial officer's salary. -(c) Plastic used to manufacture pens. (d) Janitors at the factory. (e) Manufactured pens waiting to be sold to customers (f) Advertising logos (g) Partially completed pens