Classifying Costs Top Shelf Company builds oak bookcases. Determine whether each of the following is a direct material (DM), direct labor (DL), manufacturing overhead (MOH), or a period (P) cost for Top Shelf. . 1. Depreciation on factory equipment. 2. Depreciation on delivery trucks. 3. Wood used to build a bookcase. 4. Production supervisor's salary. 5. Glue and screws used in the bookcases. 6. Wages of persons who assemble the bookcases. 7. Cost to run an ad on local radio stations. 8. Rent for the factory. 9. CEO's salary. 10. Wages of person who sands the wood after it is cut. Assume that you have the following information about Top Shelf's costs for the most recent month: Depreciation on factory equipment $1.800 Depreciation on delivery trucks 800 Wood used to build bookca 1,500 Production supervisor's salary 2,800 Glue and see used in the bo 250 Wages of persons who assemble the bookcases 2.500 Cant to run an ad on local radio station 600 Rent for the factory 3.500 CEO'S salary 3,000 Wages of person who sands the wood after its cut 1,600 Page 30 Determine each of the following costs for Top Shelf. 1. Direct materials used. 2. Direct labor. 3. Manufacturing overhead. 4. Total manufacturing cost. 5. Total nonmanufacturing (period) cost. Depreciation on factory equipment Depreciation on delivery trucks $1,800 800 Wood used to build bookcases 1,500 Production supervisor's salary 2,800 Glue and screws used in the bookcases 250 Wages of persons who assemble the bookcases 2,500 Cost to run an ad on local radio stations 600 Rent for the factory 3,500 CEO's salary Wages of person who sands the wood after it is cut Page 30 3,000 1,600