ons: 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 u Manufacturing Company incurs the following costs and expenses in making furniture: 1. Insurance on delivery equipment 2. Oak and cherry wood used in desks and chairs 3. Lubricants, rosin, and polishing compounds used in manufacturing 4. Advertising in trade magazines 5. Rent on leased factory machinery 6. Wages of assembly line workers 7. Salesperson's commissions 8. Insurance on factory machines 9. Depreciation on factory machinery 10. Wages of factory janitors