B. Finished goods enul) C. Direct materials cost D. Direct labor cost E. Work in process inventory at the end of the month ms: Series A PR 15-1A Classifying costs The following is a list of costs that were incurred in the production and sale of airplanes: A. Salary of chief compliance officer of company 8. Power used by painting equipment C Instrument panel installed in the airplane cockpit D. Annual bonus paid to the chief operating officer of the company E. Turbo-charged airplane engine F. Interior trim material used throughout the airplane cabin G. Cost of normal scrap from production of airplane body H. Hourly wages of employees that assemble the airplane Salary of the Marketing Department personnel J. Cost of paving the headquarters employee parking lot K. Cost of electrical wiring throughout the airplane L. Cost of electronic guidance system installed in the airplane cockpit