Classify each of these items as direct materials, direct labor, or overhead, and provide the rationale for your

classification decision.

Glue used to attach labels to bottles containing

a patented medicine.

Compressed air used in operating paint sprayers for Student Painters, a company that

paints houses and apartments. Insurance on a factory building and equipment.

A production department supervisor's salary. Rent on factory machinery.

Iron ore in a steel mill. Oil, gasoline, and grease for forklift trucks in a

manufacturing company's warehouse. Services of painters in building construction.

Cutting oils used in machining operations.

Cost of paper towels in a factory employees' washroom.

Payroll taxes and fringe benefits related to

direct labor.

The plant electricians' salaries. Crude oil to an oil refinery.

Copy editor's salary in a book publishing

company.