Classification of costs Using the code letters below, indicate in the space provided how each of the following costs should be classified for a pen manufacturing company: Code Letters: DM Direct materials DL Direct labor MO - Manufacturing overhead PC Period cost WP Work in process FG Finished goods Choose... Partially completed pens The chief financial officer's salary Janitors at the factory Manufactured pens waiting to be sold to customers Choose Plastic used to manufacture pens Advertising logos Property tax on the factory building Choose... Choose. Choose... Choose.. Choose