A.Indicate whether each of the following costs associated with production would be classified as direct materials, direct labor, or manufacturing overhead. Salaried supervisor responsible for several product lines Maintenance personnel Hourly workers assembling goods Nails used to assemble cabinets Bike frame used to build a racing bike Factory utilities Glue used to assemble toys

B. Burns Company incurred costs for the following items. Salary of chief financial officer Factory insurance Salary for salespeople Raw materials used in production easily traced to the product Computer equipment depreciation for accounting department Insurance for headquarters building Production line workers Clerical support for production supervisors

Required: Indicate whether each item should be categorized as a product or period cost. Indicate whether each item should be categorized as direct materials, direct labor, manufacturing overhead, selling, or general and administrative.