Classify the following cost items into:

A. Direct materials

B. Direct labor

C. Manufacturing overhead

1. Indirect materials

2. Indirect labor

3. Factory supplies

4. Others

D. None of these (Explain in at least one sentence)

QUESTIONS;

1. Insurance premiums expired on office buildings and equipment

2. Paper used by a publishing company

3. Workmen's compensation insurance paid by the company for factory employees

4. Employer's contribution remitted to the SSS chargeable to the office

5. Service fee for an outside mechanic for repairing the office air conditioning unit

6. Depreciation of delivery equipment of the sales department

7. Wages paid to expert carpenters in a furniture factory

8. Electricity and water consumed in a shoe factory

9. Employees benefit expense

10. Loss from spoiled goods

11. Loss from reprocessing defective goods

12. Loss from raw materials inventory shortage

13. Scrap inventory