Ringle Company Is a Manufacturer of Compact Disks (CDs) $\quad$

Ringle Company is a manufacturer of compact disks (CDs).Place each of the following costs in the appropriate column.
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$\begin{array}{llr}&\text { Period } & \text { Direct } & \text { Direct } & \text { Factory } \\ \text {Cost Item } &\text { Cost } & \text { Materials } & \text { Labor } & \text { Overhead }\\ \text {a. Factory maintenance salary, \( \$ 40,000 \) } &\\ \text {b. Salary of factory supervisor, \( \$ 70,000 \)} &\\ \text {c. Salary of production worker, \( \$ 42,000 \) } &\\ \text {d. Salary of the company's president, \( \$ 100,000 \) } &\\ \text {e. Television advertising, \( \$ 25,000 \) } &\\ \text {f. Property tax on factory, \( \$ 15,000 \) } &\\ \text {g. Sales commissions, \( \$ 65,000 \) } &\\ \text {h. Depreciation on factory equipment, \( \$ 17,000 \) } &\\ \text {i. Plastic used in the manufacture of the CDs \( \$ 14000 \) } &\\\end{array}$