Instructions: Classify the following manufacturing costs and expenses by using the following code letters: A. Direct materials cost B. Direct labor cost C. Manufacturing overhead cost D. Period cost Abel Manufacturing Company incurs the following costs and expenses in making furniture: ____ 1. Lubricants, rosin, and polishing compounds used in manufacturing ____ 2. Oak and pine wood used in desks and chairs ____ 3. Insurance on factory building ____ 4. Advertising in trade magazines ____ 5. Salesperson's commissions ____ 6. Wages of assembly line workers ____ 7. Rent on leased factory machinery ____ 8. Depreciation on delivery equipment ____ 9. Wages of factory maintenance workers ____ 10. Depreciation on factory machinery