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Brief Exercise 3 Indicate whether each of the following costs of a pencil manufacturer would be classified as direct materials, direct labor, or manufacturing overhead.

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Brief Exercise 3 Indicate whether each of the following costs of a pencil manufacturer would be classified as direct materials, direct labor, or manufacturing overhead. a. Depreciation of pencil painting machinery b. Lead inserted into pencils c. Factory utilities d. Wages of assembly line worker e. Salary of supervisor f. Factory machinery maintenance g. Wood h. Eraser compound

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