ructions: Classify the following manufacturing costs and expenses by using the following code letters A Direct materials cost B. Direct labor cost C. Manufacturing overhead cost D. Period cost Wood You Manufacturing Company incurs the following costs and expenses in making furniture: 1. Insurance on delivery equipment 2. Oak and cherry wood used in desks and chairs 3. Lubricants, rosin, and polishing compounds used in manufacturing 4. Advertising in trade magazines 5. Rent on leased factory machinery 6. Wages of assembly line workers 7. Salesperson's commissions 8. Insurance on factory machines 9. Depreciation on factory machinery 10. Wages of factory janitors Hanover Manufacturing begins operations on April 1. Information from job cost sheets shows the following: Manufacturing Costs Assigned (non-cumulative) Job April May S10.200 June 5,100 $6,400 3.600 5,900 $4,000 7.300 7.400 3.100 Job 15 was completed in April. Job 16 was completed in May. Job 18 was completed in June. Each job was sold in the month following completion Instructions: Determine the following amounts: 1. Work in process inventory, April 30 2. Finished goods inventory, April 30 3. Work in process inventory, May 31 4. Finished goods inventory, May 31 5. Work in process inventory, June 30 6. Finished goods inventory, June 30