1-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. Cleaning solvent for the factory floor. e. Wages of a binder employed in a printing plant. f. Insurance on factory machines. g. Rent paid for factory buildings. h. Wages of the Machining Department supervisor. i. Leather used in a shoe factory. j. Wages of a factory janitor. k. Electric power consumed in operating factory machines. 1. 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