Cost classification LO₃ Classify the following as direct materials, direct labor, factory overhead, or selling and administrative expense.

a. Steel used in an overhead door plant.

b. Cloth used in a shirt factory.

c. Fiberglass used by a sailboat builder.

d. Lubricating oils used on machines in a tool factory.

e. Wages of a binder employed in a_printing plant.

f. Insurance on factory machines.

g. Rent paid for factory buildings.

h. Wages of forklift operators employed in a factory.

i. Leather used in a shoe factory.

j. Wages of a factory janitor.

k. Electric power consumed in operating factory machines.

I. Depreciation on corporate offices.

m. Fuel used in heating a factory.

n. Paint used in the manufacture of jet skis.

o. Wages of an ironworker in the construction business.

p. Electricity used in lighting sales offices.