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Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows The company intends to classify these costs and expenses into the following categories: (a) direct materials. (b) direct labore manufacturing overhead, and (d) period costs. For each item, indicate the cost category to which it belongs. Item Category 1. Property taxes on the factory building. Production superintendents' salaries. Memory boards and chips used in assembling computers. Depreciation on the factory equipment. Salaries for assembly-line quality control inspectors. .. Sales commissions paid to sell laptop computers. 7. Electrical components used in assembling computers. 8. Wages of workers assembling laptop computers. 9. Soldering materials used on factory assembly lines. 10. Salaries for the night security guards for the factory building. Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $4,690 Factory utilities $430 Direct materials used 22,410 Depreciation, factory equipment 1,770 Work in process, 6/1/20 3,970 Direct labor 42,100 Work in process, 6/30/20 4,410 Maintenance, factory equipment 1.910 Finished goods, 6/1/20 5,650 Indirect materials 2,810 Finished goods, 6/30/20 8,030 Factory manager's salary 3,930 Prepare a cost of goods manufactured schedule for June 2020. CEPEDA CORPORATION Cost of Goods Manufactured Schedule P 7.15 PM ENG anom 7:16 PM NG CEPEDA CORPORATION Income Statement (Partial) 5 5 5 - 5 5 5 e Textbook and Media