Direct Labor

Direct Materials

Manufacturing Overhead

The following is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture in its factory Classify these items into the following categories: (a) direct materials, (b) direct labor, and (c) manufacturing overhead. Category 1. Salaries for product inspectors. 2. Insurance on factory machines. 3. Property taxes on the factory building. 4. Factory repairs. 5. Upholstery used in manufacturing furniture. 6. Wages paid to assembly-line workers. 7 Factory machinery depreciation 8. Glue, nails, paint, and other small parts used in production 9. Factory supervisors salaries. 10. Wood used in manufacturing furniture