Galway Corporation manufactures furniture. Classify each cost item into one of these categories: DM, DL, MO, or P. [DM DL MO P] Depreciation on the factory machinery. [DM DL MO P] Glue, nails, paint, and small parts used in production. [DM DL MO P] Wages paid to assembly line workers. [DM DL MO P] Factory supervisor's salary. [DM DL MO P] Insurance on machines in the factory. [DM DL MO P] Salary for the night security guard in the factory. [DM DL MO P] Wood used in the furniture. [DM DL MO P] Property taxes on the factory building. [DM DL MO P] Factory repairs. [DM DL MO P] Factory utilities cost. [DM DL MO P] Cost of idle time for assembly line workers.* [DM DL MO P] Cost of fringe benefits for assembly line workers.** [DM DL MO P] Overtime premium for assembly line workers.* * MO cost ** Fringe benefits (health plan, pension plan, stock options) now considered DL