BE $1-2$ Direct materials, direct labor, and factory overhead

Obj. $2$

Identify the following costs as direct materials $($DM$),$ direct labor $($DL$),$ or factory overhead $($FO$)$ for a magazine publisher:

a$.$ Staples used to bind magazines

b$.$ Wages of printing machine employees

c$.$ Maintenance on printing machines

d$.$ Paper used in the magazine