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.

Item Carpenter wages Depreciation - office building Glue for assembly Lathe department supervisor Lathe depreciation Lathe maintenance Lathe operator wages Lumber Samples for trade shows Metal brackets for drawers Factory washroom supplies Cost Tracing Cost Allocation Nonmanu- facturing