Exercise 14-6 The administrators of Crawford County's Memorial Hospital are interested in identifying the various costs and expenses that are incurred in producing a patient's X-ray. A list of such costs and expenses is presented below The administrators want these costs and expeses classified as (a) direct materials, (b) direct labor, or (c) service overhead. For each item, indicate the cost category to which the item belongs. Item 1. Salaries for the X-ray machine technicians. 2 Wages for the hospital janitorial personnel 3. Film costs for the X-ray machines. 4. Property taxes on the hospital building s. Salary of the X-ray technicians' supervisor. 6. Electricity costs for the X-ray department 7. Maintenance and repairs on the X-ray machines 8 X-ray department supplies. 9 Depreciation on the X-ray department equipment 10. Depreciation on the hospital building