Lightup, Inc. manufactures various types of lamps in its Massachusetts facility. Classify the following costs as Manufacturing:

Direct Materials

Direct Labor

Manufacturing Overhead or Nonmanufacturing

Selling and Administrative

Depreciation of the company airplane (used only by the company president) Salary of security guard at factory Cost of brass and wiring for the lamps Advertising Depreciation on the factory equipment Salaries of the lamp polishers Insurance on the company airplane (used only by the company president) Salary of the product engineer who sets up the automated equipment		1)	Direct Materials
		2)	Direct Labor
		3)	Manufacturing Overhead
		4)	Selling and administrative