Example 2.3 Use the correct number to designate each item below. Assume they are for a manufacturer. 1. direct materials 2. selling and general expenses 3. manufacturing overhead 4. direct labor A) B) C) D F) G) H) I) rent expense on factory building sales supplies used factory supplies used indirect materials used wages of assembly line personnel cost of primary material used to make product depreciation expense on office equipment rent expense on office facilities insurance expired on factory equipment utilities incurred in the office advertising expense taxes paid on factory building