a.	Wages paid to Jewelry workers	$ 1,200,000
b.	Utilities in the administrative area	300,000
c.	Depreciation on chain linking machinery utilized in the plant	200,000
d.	Silver, gold, and gemstones used in producing necklaces	4,000,000
e.	Company attorney's salary	150,000
f.	Lease rental charge on forklift for material and finished goods handling	10,000
g.	Telephone expense for customer service office	20,000
h.	Wages of plant heating and cooling technicians	100,000
i.	Utilities for the assembly area of the plant	250,000
j.	Maintenance on computers utilized in the administrative assistants office	1,500
k.	Salary paid to the CEO	200,000
l.	Fine paid for introducing cyanide into the local water supply	1,000,000
m.	Signature red jewelry boxes used for packaging	50,000
n.	Expedited freight of product to major customer	50,000

Classify the costs and total by classification. Assume Felixs Fine Jewelrys revenue for the period was $8,000,000 and there is no change in ending inventory. Prepare an operating income statement that shows the deductions of expense in terms of total classification by category: direct materials, direct labor, manufacturing overhead, or period costs.