Presented below is a list of costs and expenses usually incured by Burrand Corporation, a manufacturer of furniture, in its factory. Classify the items into the following categories: (a) direct materials, (b) direct labour, and (c) manufacturing overhead. 1 2. 3. 4. si 7. 8 9. 10, 00 3 < < > Salaries for assembly-line inspectors Insurance on factory machines Property taxes on the factory building Factory repairs Upholstery used in manufacturing furniture Wages paid to assembly-line workers Factory machinery depreciation Glue, nails, paint, and other small parts used in production Factory supervisors' salaries Wood used in manufacturing furniture