Jordan Industries is a manufacturing company that produces solid oak office furniture. During the year, the following costs were incurred. The building depreciation and the utilities are allocated three-fourths to production and one-fourth to administration. The cost of furniture parts can be traced to specific production runs. Oak wood $ 90,000 Miscellaneous supplies (glue, saw blades, varnish, etc.) 25,000 Furniture parts (wheels, locks, etc.) 7,500 Payrollplant managers salary 40,000 Payrolladministrative salaries 80,000 Payrollproduction-line employees wages 67,500 Building depreciation 25,000 Maintenanceplant and equipment 6,000 Utilities 15,000 Income taxes 10,000 1. Classify the costs into the following four categories: direct materials, direct labor, manufacturing overhead, and period costs. 2. Calculate the total amount of cost for each category.