Happy Days produces adorable felted wool animals. Help the company classify some of its costs in the product cost categories (Direct Materials, Direct Labor, or Manufacturing Overhead) if appropriate: 1. Wool used to make the animals. 2. Wages paid to workers who make the animals 3. Supplies used to make the animals, like felting tools and needles. 4. Salary paid to factory manager 5. Utilities paid for the factory where the felted animals are created 6. Monthly website fees to take online orders 7. Other materials -like paint, glass eyes, clay noses, etc. 8. Property taxes paid on the factory where the felted animals are created 9. Rent paid on the factory where the felted animals are created 10. Shipping costs incurred to mail the completed animals to customers