Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture in its factory. Classify the items into the following categories: (a) direct materials, (b) direct labor, (c) manufacturing overhead

1. salaries for assembly line inspectors

2. insurance on factory machine

3. property taxes on the factory building

4. factory repairs

5. upholstery used in manufacturing furniture

6. wages paid to assembly line workers

7. factory machinery depreciation

8. glue,nails,paint, and other small parts used in production

9. factory supervisors salaries

10. wood used in manufacturing furniture