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. 1. salaries for assembly line inspectors

2. insurance on factory machine

3. property taxes on the factory building

4. factory repairs

5. upholstery used in manufacturing furniture

6. wages paid to assembly line workers

7. factory machinery depreciation

8. glue, nails, paint, and other small parts used in production

9. factory supervisors salaries

10. wood used in manufacturing furniture

We know that

The manufacturing overhead would be comprised of

= Factory utilities + Depreciation on factory equipment + Property taxes on factory building + Indirect factory labor + Indirect materials + Factory repairs + Factory manager salary + insurance on factory machine

The direct material would be the material which are used to make the product or we can say it would be directly related to the product

And, the direct labor includes the labor part which are making the products and in return they received the wages

So, the categorization is shown below:

1. salaries for assembly line inspectors - Direct labor or manufacturing overheads

2. insurance on factory machine - manufacturing overheads

3. property taxes on the factory building - manufacturing overheads

4. factory repairs - manufacturing overheads

5. upholstery used in manufacturing furniture - Direct material

6. wages paid to assembly line workers - Direct labor

7. factory machinery depreciation - manufacturing overheads

8. glue, nails, paint, and other small parts used in production - manufacturing overheads

9. factory supervisors salaries - manufacturing overheads

10. wood used in manufacturing furniture - Direct material