Determine whether each of the following is classified as:

DM: Direct materials DL: Direct labor MO: Manufacturing overhead

Assembly line welders' wages.

Factory product inspectors' salaries.

Aluminum used in manufacturing a prefabricated panel.

Lubricant used in production.

Steel bumpers used in manufacturing vehicles.

Insurance on factory building.

Electricity used to run factory machinery.

Mechanics who repair factory machinery.

Teak wood used by a furniture company.

Depreciation on factory machinery.