5) Which of the following would NOT be a cost that could be directly traced to a custom piece of furniture based upon physical observation? a) The wood and upholstery materials that are in the final plece. bl.The depreciation on factory equipment. Sl.The.labor of the wacket assembling the piece. at furniture d) The labor of the woodworker who finishes the wood of the piece. Answer: _(2 points) 6) Which of the following items would NOT be classified as part of factory overhead of a firm that makes sailboats? a) Factory supplies used. b) Depreciation of factory.buildings. c) Canvas used in sail. d) Indirect materials. Answer: L(2 points)