Classification of Costs
Using the Code Letters Below, Indicate in the Space

Classification of costs
Using the code letters below, indicate in the space provided how each of the following costs should be classified in the indicated pen manufacturing company:
$\begin{array}{|l|l|}\hline \text { Code Letters } & \\\hline \mathrm{DM}=\text { Direct materials } & \mathrm{WP}=\text { Work in process } \\\hline \mathrm{DL}=\text { Direct labor } & \mathrm{FG}=\text { Finished goods } \\\hline \mathrm{MO}=\text { Manufacturing overhead } & \mathrm{PC}=\text { Period cost } \\\hline\end{array}$
Costs
______ (a) Property tax on the factory building.
______ (b) The chief financial officer's salary.
______ (c) Plastic used to manufacture pens.
______ (d) Janitors at the factory.
______ (e) Manufactured pens waiting to be sold to customers.
______ (f) Advertising logos.
______ (g) Partially completed pens.