Indicate whether each of the following costs associated with production would be classified as direct materials, direct labor, or manufacturing overhead.

Manufacturing Cost Terms. Indicate whether each of the following costs associated with production would be classified as direct materials, direct labor, or manufacturing overhead.
		Choice:
1	Salaried supervisor responsible for several product lines
2	Hourly workers assembling goods
3	Grease used to maintain machines
4	Maintenance personnel
5	Bike frame used to build a racing bike
6	Factory property taxes
7	Glue used to assemble toys
8	Depreciation on production equipment
9	Paint used to produce wagons
10	Accounting staff performing tax services for a client
11	Nails used to assemble cabinets
12	Fiberglass used to produce a custom boat
14	Factory utilities

Manufacturing and Nonmanufacturing Cost Terms. Burns Company incurred costs for the following items.
Required:
a. Indicate whether each item should be categorized as a product or period cost.
b. Indicate whether each item should be categorized as direct materials, direct labor, manufacturing overhead, selling, or general and administrative.

	Product or Period	DM, DL, MOH, Sell, G&A
Salary of chief financial officer
Factory insurance
Salary for salespeople
Raw materials used in production easily traced to the product
Computer equipment depreciation for accounting department
Insurance for headquarters building
Production line workers
Clerical support for production supervisors
Janitorial services in the production facility
Personnel department supplies
Newspaper advertisements
Supervisor of several production lines
Insurance for factory equipment
Production line workers
Clerical support for sales staff

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