troller resigned in e following income P1-5A Empire Company is a manufacturer of smart phones. Its controller resia October 2017. An inexperienced assistant accountant has prepared the following in statement for the month of October 2017. EMPIRE COMPANY TUONO 1200 db Income Statement berdorue For the Month Ended October 31, 2017 $ 780,000 AED wollol nem Sales revenues mills bus 25262 5 Less: Operating expenses Raw materials purchases $264,000 Direct labor cost 190,000 Advertising expense 90,000 Selling and administrative salaries 75,000 Rent on factory facilities 60,000 Depreciation on sales equipment 45,000 Depreciation on factory equipment 31,000 Indirect labor cost von 220 28,000 Utilities expense Voor 12,000 Insurance expense 8,000 Net loss to na em 803,000 $ (23,000) C BE1-4 Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials, direct labor, or manufacturing overhead. (a) Windshield. (e) __ Factory machinery lubricants. (b) om (f) _2_ Tires. Wages of assembly line worker. (g) Steering wheel. Depreciation of factory machinery. (h) _ Salary of painting supervisor. Engine