Classify each cost as direct materials $($DM$),$ direct labor $($DL$),$ manufacturing overhead $($MOH$),$ or a

period cost for a shoe manufacturer.

a$.$ Leather DM DL MOH Period Cost

b$.$ Utility bill for the manufacturing plant DM DL MOH Period Cost

c$.$ Depreciation expense on accounting dept. copier DM DL MOH Period Cost

d$.$ Wages of production line employees DM DL MOH Period Cost

e$.$ Wages of sales employees DM DL MOH Period Cost

f$.$ Glue used in processing DM DL MOH Period Cost

g$.$ Plant supervisor DM DL MOH Period Cost

h$.$ Depreciation expense on sewing machines DM DL MOH Period Cost