The following selected costs were extracted from the accounting records of Los Angeles Machining (LAM):

1. Direct materials used in production

2. Wages of machine operators

3. Factory utilities

4. Sales commissions

5. Salary of LAM's president

6. Factory depreciation

7. Wages of plant security guards

8. Uncollectible accounts expense

9. Machine lubricant used in production

Required: By the use of numbers, identify the costs that would be used to calculate:

A. cost of goods manufactured.

B. manufacturing overhead.

C. total period costs.

D. total conversion costs.

E. total direct costs of LAM's credit and collections department.

F. LAM's inventory valuation.