The following is a list of costs and expenses usually incurred by Souza Furniture in its factory.
1. Salaries for assembly line inspectors.
2. Insurance on factory machines.
3. Property taxes on the factory building.
4. Factory repairs.
5. Upholstery used in manufacturing furniture.
6. Wages paid to assembly line workers.
7. Factory machinery depreciation.
8. Glue, nails, paint, and other small parts used in production.
9. Factory supervisors’ salaries.
10. Wood used in manufacturing furniture.

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