E4.10 Roberts Shirts is a producer of men's, women's, and children's shirts. Roberts expects to incur the following production costs. Determine whether each of the costs is direct materials, direct labor, or manufacturing overhead. Use DM for direct materials, DL for direct labor, and MOH for manufacturing overhead. A Cost of Buttons B Cost of Cloth C Cost of depreciation D Cost of rent on the production facilities E Cost of thread used to sew shirts F Costs incurred to develop flame-retardant materials for children's clothing. G Costs incurred to develop patterns H Costs incurred to order and receive fabric Insurance on the factory facilities Salary of pattern cutter K Salary of production supervisors-one supervisor for each clothing line L Salary of quality control inspector M Salary of vice president of manufacturing N Setup costs incurred to change production from one type of shirt to another O Wages of the sewing machine operators