Unicorn Inc. builds commercial jets and calculate the cost for each jet. For each item below, indicate whether it would be most likely classified as direct labor (DL); direct materials (DM); manufacturing overhead (OH); or selling, general, and admin (SG&A) cost. (i). The wages of employees who assemble a given jet. (ii). The cost of electronic guidance equipment installed in each jet (the electronic guidance equipment is purchased from our major supplier Rockwell-Collins). (iii). Rent on the manufacturing facility. (iv). The cost of advertising our jets. (v). Depreciation of the computing equipment used for customer tracking and billing.