1.Used the letters indicated to classify each of the following costs as directed materials, direct labor, manufacturing overhead, or period expense.

a.Direct Material b.Direct Labor c.Manufacturing overhead d.Administrative Expense 1 Wages paid to a factory quality control personnel 2 Roof trusses used in residential construction. 3 Sales commissions 4 Property taxes on factory building 5 Paper towels used in factory restrooms 6 Factory supervisory salary 7 Machinist's wages 8 Utilities for corporate headquarters 9 Glue used in furniture manufacturing 10 Distribution cost.

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