Classify the following as direct materials, direct labor, factory overhead, or selling and administrative expense.
a. Steel used in an overhead door plant.
b. Cloth used in a shirt factory.
c. Fiberglass used by a sailboat builder.
d. Cleaning solvent for the factory floor.
e. Wages of a binder employed in a printing plant.
f. Insurance on factory machines.
g. Rent paid for factory buildings.

h. Wages of the 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.