10 MARKS

Classify the following costs incurred by a step railing manufacturing company as direct materials, direct labour, factory overhead, or period costs:

a. Wages paid to production workers

b.Utilities in the office

c. Depreciation on machinery and plant

d. Steel

e.Accountant's salary

f.Rent on factory building

g. Rent on office equipment

h.Maintenance workers' wages

i. Utilities in the plant

j.Maintenance on office equipment