E$11($LO $2),$ C Presented below is a list of costs and expenses usually incurred by Barmum Corporation, a manufacturer of fumiture, in ils factory.

Salaries for assembly line inspectors.

Insirance on factory machines.

Property taxes on the factory building.

Factory repairs.

Upholstery used in manufacturing furniture.

Wages paid to ussembly line workers.

Faciory machinery depreciation.

$C$

Glue, nails, paint, and other small parts used in production.

Factory supervisors' salaries.

Wood used in manufacturing furniture.

A

Fiistructions

Classify the above items into the following categories: $($a$)$ direct materials, $($b$)$ dinect labor, and $($c$)$ manufacturing overhead.