Categorize each as indirect labor, direct material, indirect labor, direct labor, other manufacturing overhead or period cost, and then reply questions below: i. Categorize each cost (first one is done for you): The airline manufacturer incurred given costs last month (in thousands of dollars): Direct Material Direct Labor Indirect Material Indirect Labor Other Manufacturing Overhead Period Cost

i. Depreciation on forklifts ...........................$60 $60

ii. Property tax on corporate marketing office .. $30

iii. Cost of warranty repairs ..........................$220

iv. Factory janitors' wages ........................... $10

v. Cost of designing new plant layout ............$190

vi. Machine operators' health insurance ........... $40

vii. Airplane seats ......................................... $270

viii. Depreciation on administrative offices ..........$70

ix. Assembly workers' wages ............................$670

x. Plant utilities ............................................$110

xi. Production supervisors' salaries ................... $160

xii. Jet engines .............................................$1,100

xiii Machine lubricants ................................... $20

Find how much total manufacturing overhead costs? How much are total inventoriable product costs? How much are total prime costs? How much total conversion are costs?