Part B 1. Depreciation of pencil painting machinery 6. Repairs to office equipment 2. Factory utilities 7. Wages of assembly line worker 3. Property taxes on factory building 8. Sales salaries 4. Eraser compound 9. Salary of supervisor 5. Factory machinery maintenance 10. Wood Required: Classify the above items into the following categories: direct materials, direct labour, manufacturing overhead and period cost. (10 marks) 1