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Presented below is a list of costs and expenses usually incurred by Barnum Corporation, a manufacturer of furniture, in its f

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Item Category
1 Salaries for assembly line inspectors. Manufacturing overhead
2 Insurance on factory machines. Manufacturing overhead
3 Property taxes on the factory building. Manufacturing overhead
4 Factory repairs. Manufacturing overhead
5 Upholstery used in manufacturing furniture. Manufacturing overhead
6 Wages paid to assembly line workers. Direct labor
7 Factory machinery depreciation. Manufacturing overhead
8 Glue, nails, paint, and other small parts used in production. Manufacturing overhead
9 Factory supervisors’ salaries. Manufacturing overhead
10 Wood used in manufacturing furniture. Direct material
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