Current Attempt in Progress Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows. The company intends to classify these costs and expenses into the following categories: (a) direct materials, (b) direct labor. (c) manufacturing overhead, and (d) period costs. For each item, indicate the cost category to which it belongs. Category 1. 2. 3. Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead Direct Labor Period Costs 4. 7. > 8.