Classify each of the following costs as: direct materials (DM), direct labor (DL), factory overhead (FO), selling expense (S) or administrative expense (A).
								1.	Subscription to "The Wall Street Journal" for executive lounge.
	2.	Salary of the Director of Internal Auditing.
	3.	Long-distance telephone bill for calls made by salespersons.
	4.	Cotton for a textile manufacturer of blue jeans.
	5.	Steel for a construction contractor.
	6.	Electricity used to operate factory machinery.
	7.	Gloves for factory machine operators.
	8.	Fees paid to lawn service for office grounds.
	9.	Salary of secretary to vice-president of marketing.
	10.	Production supervisor's salary.
	11.	Depreciation on factory equipment.
	12.	Cost of a radio commercial.