Determine whether each of the following is a direct material (DM), direct labor (DL), manufacturing overhead (MOH), a period (P) cost, a variable cost, or a fixed cost. 1. 4 5 Depreciation on machines Insurance on the delivery trucks Indirect materials Rent for the factory Utilities in the administration building 8 9 Determine whether each of the following is a direct material (DM), direct labor (DL), manufacturing overhead (MOH), a period (P) cost, a variable cost, or a fixed cost. 1. 4 5 Depreciation on machines Insurance on the delivery trucks Indirect materials Rent for the factory Utilities in the administration building 8 9