1.2] Examples of DM DL and MO Indicate whether each of the following costs of a pencil manufacturer would be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MO). a. Depreciation of pencil painting machinery b. m Lead inserted into pencils c. me Factory utilities DL Wages of assembly line worker Salary of supervisor no Factory machinery maintenance 9. DM Wood om Eraser compound