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The company intends to classify these costs and expenses into the following categories: (a) Direct materials, (b) Direct labor, (c) Manufacturing overhead, (d) Period costs. List the items (1) through (10). For each item, indicate the cost category to which it belongs. E1-9 E1-9 An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Hobbit Company. E1-10 E1-10 Manufacturing cost data for Copa Company arc presented below. Case A Case B Case C Direct materials used $ (a) $68,400 Direct labor 57,000 86,000 Manufacturing overhead 102,000 46,500 81,600 Total manufacturing costs 195,650 (d) Work in process 1/1/17 (b) 16,500 $130,000 (g) 253,700 (h)