A pen manufacturing company incurred various costs during the year. Required: Using the following code letters, indicate in the space provided how each of the costs listed should be classified: Code Letters: DM = Direct materials DL = Direct labor MO= Manufacturing overhead WP = Work in process FG= Finished goods 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