_ _ 2a. Cedar Manufacturing Company incurs the following manufacturing costs and expenses during the month of March: FOR EACH of these costs fill in Line a._____ and Line b. (see the below instructions) Line a. ___ Classify each cost as either: Variable or Fixed USING an Vor F Line b. ___ Classify each cost as either: Direct Material, Direct Labor, Manufacturing Overhead, or PERIOD COSTS (selling or administrative) USING an DM, DL, MO or PC 1. Wages of laborers assembling a product 1a._ 2. Shipping costs on merchandise sold 3. Peaches used in canning fruit 4. Property taxes on factory building 5. Electricity used in operating machines 6. Sales commissions 7. Depreciation on factory equipment 8. Rent on office building 9. Wages for factory maintenance workers 9 a. _____b._ 10. Advertising 10 a. b e 7a. - 8 a. - For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)