Manufacturing Costs Company: produces oak office furniture *The following costs were incurred during the year. *Building depreciation and utilities are allocated 75% to production and 25% to administration. Production and administration are both the company building *The cost of furniture parts can be traced to specific runs. Oakwood $90,000 Misc supplies (glue, varnish, etc.) 2,500 Furniture parts (wheels, locks, etc.) 7,500 Payroll (plant managers salary) 40,000 Payroll (administrative salaries) 80,000 Payroll (production-line employ, wages) 67.500 Building depreciation 25,000 Maintenance - plant & equipment 6,000 Utilities 15,000 Income taxes 10,000 Classify the costs into the following categories: direct material, direct labor, manufacturing overhead, and period costs. Calculate the total for each category