Exercise 14-05 Your answer is partially correct. Try again. Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows. The company intends to classify these costs and expenses into the following categories: (a) direct materials, (b) direct labor, (c) manufacturing overhead, and (d) period costs. For each item, indicate the cost category to which it belongs. Item Category 1. Property taxes on the factory building. 2. Production superintendents' salaries. 3. Memory boards and chips used in assembling computers. Direct Materials 4. Depreciation on the factory equipment. Manufacturing Overhead 5. Salaries for assembly-line quality control inspectors. Direct Labor or Manufacturing Overhead 6. Sales commissions paid to sell laptop computers. 7. Electrical components used in assembling computers, 8. Wages of workers assembling laptop computers. Direct Labor 9. Soldering materials used on factory assembly lines. 10. Salaries for the night security guards for the factory building. Direct Labor Click if you would like to Show Work for this question: Open Show Work