Indicate Whether Each of the Following Costs of a Pencil

Essay

Indicate whether each of the following costs of a pencil manufacturer would be classified as direct materials (DM) direct labor (DL) or manufacturing overhead (MO).
a. ____ Depreciation of pencil painting machinery
b. ____ Lead inserted into pencils
c. ____ Factory utilities
d. ____ Wages of assembly line worker
e. ____ Salary of supervisor
f. ____ Factory machinery maintenance
g. ____ Wood
h. ____ Eraser compound