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

Potatoes

Wages of factory janitor

Wages of raw potato inspectors

Insurance on factory machines

Cleaning solvent for the factory floor

Cooking oil

Salt

Rent paid for factory buildings

Depreciation on corporate offices

Electric power consumed in operating factory machines

Wages of the production supervisor

Wages of machine operators

Potato chip bags

Boxes

Electricity used in lighting corporate offices