2. Presented below is a list of costs and expenses incurred by a manufacturer: Required: For each classify as DM-Direct Materials, DL-Direct Labor or MOH-Manufacturing Overhead (10) a) Property taxes on the factory building b) Factory supervisors' salaries c) Wood used in manufacturing of headboards d) Depreciation on factory machines e) Factory utilities f) Paint and varnish used on headboards g) Furniture maker's wages h) Insurance on factory equipment i) Nails and glue used in production j) Maintenance workers wages