Part B Noris Furniture Sdn. Bhd. manufactures and sells contemporary furniture. The company incurs the following manufacturing costs and expenses in a typical month. 1. Bolts, nuts and screws used for repair of factory machines. 2. Cost of electricity and water used in factory building. 3. Depreciation on factory equipment. 4. Fire insurance on factory building 5. Foam and polyester fiberfill wrap used for sofa padding. 6. Rent on factory building. 7. Salaries of security guards for factory building. 8. Wages of assembly line employees. 9. Wages of employees who pack furniture into carton boxes. 10. Wood and glass used in producing glass cabinets Instruction Classify the above items into direct materials, direct labour or manufacturing overhead