classify what is the direct materials, direct labor and manufacturing overhead.

G D E Last year's miscellaneous Information: DL Hours Batches Candles Average Candle-inches N N 00 36,250 125,000 1,500,000 6,000,000 B General Last year's Ledger manufacturing 1 Number expenses Amount 2 5110 Wax $ 3,000,000 3 5120 Scent $ 480,000 4 5315 Indirect Salaries $ 474,000 5 5313 Depreciation $ 360,000 6 5130 Wicks $ 300,000 5220 Candlemaker Labor $ 183,750 8 5323 Shipping Costs $ 180,000 9 5140 Coloring $ 120,000 5230 Candle Master Labor $ 112,500 11 5210 Apprentice Labor $ 105,000 12 5321 Rent on warehouse $ 72,000 13 5325 Utilities $ 60,000 14 5193 Information Stickers $ 45,000 15 5311 Cleaning supplies $ 24,000 16 5192 Packaging Boxes $ 18,750 17 5319 Parts and Repairs $ 18,000 18 5150 Clips $ 15,000 19 5191 Cellophane $ 15,000 20 5317 Insurance 12,000 21 10 $