Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows. 1..property taxes on the factory building. 2.Production supeeintendents salaries. 3.Memory boards and chips used in assembling computers. 4. Depreciation on the factory equipment. 5 5 . Salaries for assembly line quality control inspectors... 6.Sales commissions paid to sell laptop computers. 7.Electocal components used in assebling computers. 8. Wages of workers assembling laptop computers. 9. Soldering materials used on factory assmbly lines. 10. Salaries for the night security guards for the factory building.. ........The company intends to classify these cost and expenses into the following categories. (a) direct materials, (b) direct labor,(c) manufacturing oveehead, and (d) period coats......instructions.. .list the items (1)through (10).for each item, indicate the cost category to which it belongs