Exercise 14-5 Classifying manufacturing costs LO C3 Some costs related to Apple's iPad are listed below Identify each cost as either direct materials, direct labor, factory overhead, selling expenses, or general and administrative expenses by selecting the appropriate dropdowns 03 1. Display screen 2 Assembly-line supervisor salary 3. Wages for assembly workers 4. Salary of the chief executive officer 5 Glue to hold iPad cases together 6. Uniforms provided for each factory worker es 7. Wages for retail store worker 8. Depreciation (straight-line) on robotic equipment used in assembly QS 14-7 Inventory reporting for manufacturers LO C4 Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased Direct materials used Direct labor used Total factory overhead Work in process inventory, beginning of year Cost of goods manufactured $124,400 70,000 58,000 95,700 28,400 234,000 Ending Work in Process Inventory is Computed as: Total manufacturing costs Total cost of work in process Work in process inventory, end of year