Classify each of the following as Direct Material, Direct Labor, Factory Overhead, or Selling & Administrative Expense:

a) The wages of an assembly line worker in an automobile plant

b) The wages of a janitor who works in a factory

c) The wages of a janitor who works in an office building

d) Sandpaper that is used in the manufacture of widgets

e) Wood that is used in the manufacture of furniture

f) Wood that is used in the manufacture of pencils

g) Electricity used in a factory

h) Cleaning solvents used in the manufacture of furniture

i) Electricity used in an office

j) Factory supervisor's salary