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 letter

DM = Direct Material WP = Work in process

DL = Direct Labor FG = Finished Goods

MO = Manufacturing Overhead PC = Period cost

1.1. Property tax on the factory building =

1.2. The chief financial officer's salary =

1.3. Plastic used to manufacture pens =

1.4. Janitors at the factory =

1.5. Manufactured pens waiting to be sold to customers =

1.6. Advertising logos = 1.7. Partially completed pens =