The cost categories in the following list are typical of many manufacturing operations:
a. Direct materials: (1) Sheet steel (2) Iron castings
b. Assembly parts: (1) Part 24 (2) Part 15
c. Direct labor
d. Engineering labor
e. Indirect labor
f. Operating supplies
g. Small tools
h. Depreciation-plant
i. Depreciation-machinery
j. Supervisory salaries
k. Electrical power
l. Insurance and taxes-plant
m. President's salary
n. Employee benefits
Identify each cost as direct or indirect, assuming that it was incurred in (1) a traditional manufacturing setting and (2) a JIT environment.