Roberts Shirts is a producer of men’s, women’s, and children’s shirts. Roberts expects to incur the following production costs. Determine whether each of the costs is direct materials, direct labor, or manufacturing overhead. Use DM for direct materials, DL for direct labor, and MOH for manufacturing overhead.
________ A. Salary of the pattern cutter
________ B. Wages of the sewing machine operators
________ C. Cost of patterns used in production
________ D. Setup costs incurred to change production from one type of shirt to another
________ E. Cost of cloth
________ F. Costs incurred to develop patterns
________ G. Costs incurred to order and receive fabric
________ H. Cost of buttons
________ I. Cost of depreciation on the sewing machines
________ J. Cost of rent on the production facilities
________ K. Cost of thread used to sew shirts
________ L. Costs incurred to develop flame- retardant materials for children’s clothing
________ M. Salary of quality control inspector
________ N. Salary of production supervisors— one supervisor for each clothing line
________ O. Salary of vice- president of manufacturing
________ P. Insurance on the factory facilities