Current Attempt in Progress

Evilene Company makes industrial$-$grade brooms. It incurs the following costs.

Indicate whether each cost is direct materials, direct labor, manufacturing overhead, or nonmanufacturing.

Salaries for broom inspectors.

Copy machine maintenance at corporate headquarters.

Hourly wages for assembly workers.

Research and development for new broom types.

Salary for factory manager.

Depreciation on broom$-$assembly equipment.

Salary for the CEO administrative assistant.