Current Attempt in Progress Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture, in its factory. Classify the below items into the following categories: (a) direct materials, (b) direct labor, and (c) manufacturing overhead. Trak Corporation incurred the following costs while manufacturing its bicycles. (a) Identify each of the above costs as direct materials, direct labor, manufacturing overhead, or period costs