(b) Classify whether the items below refer to direct material cost (DM), direct labour cost (DL), or production overhead cost (POH). (i) Wages of production line workers. (ii) Maintenance of machineries. (iii) Purchase of direct materials. (iv) Purchase of loose tools. (v) Freight charges on direct materials. (vi) Factory light and power. (vii) Wages of factory supervisor. (viii) Depreciation on plant. (ix) (x) Lubricating oil for machine. Hire of special machine.