he following are some of the costs incurred by a company. Identify them as either: a. Direct Materials b. Direct Labor C. Factory Overhead d. Non Manufacturing cost 1. utilities incurred in the factory building 2. wages of assembly line personnel 3. fabric for making shirts 4. salary paid to nursing staff in a hospital emergency room 5. rent expense on factory building 6. office supplies expense 7. paper used for bath tissue production 8. factory supplies used 9. utilities incurred in the office 10. cost of plastic for a toy manufacturer 11. wages paid to employees that assemble the airplane 12. insurance expense on factory equipment 13. depreciation on office equipment 14. depreciation of factory equipment