Cost classifacation

classify the follwing as direct materials, direct labor, factory overhead, or selling and administrative expense

a. steel used and administrativve expense b. cloth used in a shirt factory c. fiberglass used by a sailoat builder d. cleaning solvent for the factory builder e. wages of a binder employed in a printing plant f. insurance on factory machines g. rent paid for factory buildings h. wages of tthe machining department supervisor I. leather used in a shoe factory J. wages of a factory janitor

K. electric power consumed in operating factory machines L. depreciation on corporate offices. M. fuel used in heating a factory N. paint used in the manufacture of jet skis O. wages of an ironworker in the construction business P. electricity used in lighting sales offices.