Classify the following items as Direct materials, Selling and administrative expense, Factory overhead, or Direct labor.

a. Rent expense on factory building	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 1
b. Sales supplies used	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 2
c. Factory supplies used	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 3
d. Indirect materials used	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 4
e. Wages of assembly line personnel	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 5
f. Cost of primary material used to make product	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 6
g. Depreciation on office equipment	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 7
h. Rent on office facilities	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 8
i. Insurance expired on factory equipment	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 9
j. Utilities incurred in the office	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 10
k. Advertising expense	SelectDirect materialsSelling and administrative expenseFactory overheadDirect laborItem 11