احد يشرح
v. Presented below is a list of costs and expenses incurred in the factory by hala corporation, a manufacturer of kitchen cabinets .
____ 1. Nails and glue used in production
____ 2. Cabinet maker's wages
____ 3. Wood used in manufacturing
____ 4. Depreciation on factory machines
instructions
classify the above items into the following categories:
Dm — direct materials
dl — direct labor
mo — manufacturing overhead