Categorize the following costs first by behavior and then by their relationship to a manufacturing situation by placing
an "X" in the correct boxes. (two answers per item)
				DIRECT	DIRECT	FACTORY	PERIOD COST
	FIXED	VARIABLE		MATERIALS	LABOR	OVERHEAD	(EXPENSE)
1. Sandpaper used in making wood tables
2. Wages paid to workers assembling Dell laptops
3. Salary paid to the company sales manager
4. Paper used in the office
5. The cost of the engines installed in cars
6. Flour used to make cakes at Dudts Bakery
7. Insurance costs for the manufacturing plant
8. Depreciation on factory equipment
9. The cost to remove trash from the factory
10. Wages paid to computer department employee