classify item into category.

QUESTION 4: Manufacturing cost classifications Presented below is a list of costs and expenses usually incurred by Ram Corporation, a manufacturer of furniture in its factory. Costs and expenses Category 1. Salaries for assembly line inspectors 2. Insurance on factory machines 3. Upholstery used in manufacturing furniture 4. Wages paid to assembly line workers 5. Depreciation of factory machinery 6. Salaries of factory supervisors 7. Wood used in manufacturing furniture 8. Glue, nails, paint, and other small parts used in production 9. Property taxes on factory building 10. Factory manager's salary Classify the above items into the following categories (a) direct materials, (b) direct labor and (c) manufacturing overhead