Determine whether each of the following costs should be classified as direct materials, direct labor, or manufacturing overhead.

(a)		Direct MaterialsDirect LaborManufacturing Overhead		Frames and tires used in manufacturing bicycles.
(b)		Direct MaterialsDirect LaborManufacturing Overhead		Wages paid to production workers.
(c)		Direct MaterialsDirect LaborManufacturing Overhead		Insurance on factory equipment and machinery.
(d)		Direct MaterialsDirect LaborManufacturing Overhead		Depreciation on factory equipment.