Exercise #6 Following are costs for Tanksalot Company, a manufacturer of fish aquariums: 1. Glass 2. Wages of employees on the assembly line 3. Salary of factory foreman 4. Salary of the sales manager 5. Utilities for the factory 6. Utilities for the sales showroom 7. Utilities for the finished goods warehouse 8. Stainless steel (for the aquarium frames) 9. Wages of janitor for the factory 10. Wages of janitor for the sales showroom 11. Cement (for the frames) 12. Oil for machinery used on the assembly line 13. Wages of the employee who operates the glass cutting equipment 14. Depreciation on the factory equipment 15. Depreciation on the counters in the sales showroom 16. Salary of the vice-president in charge of marketin 17. Fee for the annual audit of the business by a CPA 18. Salary of the vice-president in charge of production 19. Advertising charges 20. Delivery expense to ship product to customers 21. Freight charges on direct material purchases 22. Cellular phone charges incurred by the company CEO 23. Depreciation on delivery vehicle 24. Sales commissions 25. Office supplies consumed 26. Repair charges for factory equipment 27. Repair charges for computeresin the accounting offices 28. Salary of the CEO Instructions Indicate whether the cost is direct materials (DM), direct labor (DL factory overhead (FOH), or a period cost (PC). Case C $130,000 Exercise #5 Manufacturing cost data for Copa Company are presented below. Case A Case B Direct materials used $68,400 + Direct labor $57,000 86,000 + Factory overhead 46,500 81,600 Total manufacturing costs 195,650 + Work in process 1/1/20 16,500 Total cost of work in process 221,500 - Work in process 12/31/20 11,000 Cost of goods manufactured 185,275 Instructions Solve for the missing items. 102,000 253,700 337,000 70,000