QUESTION 1 1.1. Classification of costs Using the code letters below, indicate in the space provided how each of the following costs should be classified for a pen manufacturing company: Code Letters DM = Direct materials WP = Work in process DL = Direct labor FG = Finished goods MO - Manufacturing overhead PC = Period cost Costs (a) Property tax on the factory building. (b) The chief financial officer's salary. (c) Plastic used to manufacture pens. (d) Janitors at the factory. (e) Manufactured pens waiting to be sold to customers. (f) Advertising logos. (g) Partially completed pens