Winfield Manufacturing Company produces several different products. Classify each of their following costs as A. Direct materials, B. Direct labor, C. Indirect manufacturing costs, or D. Nonmanufacturing costs. 1. Production supervisory salaries 2. Controller's office supplies 3. Executive office heat and air conditioning Management Accounting RCROQUE Page 6 4. Executive office security personnel 5. Factory heat and air conditioning 6. Supplies used in small quantities, such as glue, to complete assembly work 7. Power to operate factory equipment 8. Parts used in assembly 9. Wages of the assembly-line workers 10. Property taxes on office buildings for sales staff 11. Depreciation on furniture for sales staff 12. Salaries of top executives in the company 13. Wages of the finishing department workers 14. Sales commissions 15. Sales personnel office rentals