Just as people can be classified in many ways (height, weight, age, and so on), costs can be classified in many ways. One way to classify the costs incurred by a company is direct and indirect costs. The Leather Works Company makes several styles of briefcases. The following table contains a partial list of costs incurred by the company. Identify each cost as either direct or indirect. Direct production costs can be further classified as either direct material or direct labor. Indirect production costs are also called factory overhead costs. The Barnum Company makes oak desks. The following table contains a partial list of costs incurred by the company. Identify each cost as either materials, labor, or factory overhead