Archambeau Products Company manufactures office furniture. Recently, the company decided to develop a formal cost accounting system and classify all costs into three categories. Categorize each of the following items as being appropriate for (1) cost tracing to the finished furniture, (2) cost allocation of an indirect manufacturing cost to the finished furniture, or (3) as a nonmanufacturing item.

Items	Cost Tracing Direct/indirect	Cost Allocation Variable / fixed	Non-manufacturing Product / period
Carpenter wages
Depreciations - offices
Glue for assembly
Factory supervisors
Factory depreciation
Factory operators wages
Factory maintenance
Lumber
Sample for trade shows
Metal brackets for drawers
Factory washroom supplies
Advertising
Showroom rent