Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture, in its factory.

Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture, in its factory.

Classify the below items into the following categories: (a) direct materials, (b) direct labor, and (c) manufacturing overhead.

		Item		Category
1.		Salaries for assembly line inspectors.		Period Costs Direct Materials Direct Labor or Manufacturing Overhead Direct Materials and Manufacturing Overhead
2.		Insurance on factory machines.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
3.		Property taxes on the factory building.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
4.		Factory repairs.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
5.		Upholstery used in manufacturing furniture.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
6.		Wages paid to assembly line workers.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
7.		Factory machinery depreciation.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
8.		Glue, nails, paint, and other small parts used in production.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
9.		Factory supervisors’ salaries.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead
10.		Wood used in manufacturing furniture.		Direct Labor Direct Materials Manufacturing Overhead Direct Materials and Manufacturing Overhead