I need an opening commentary to include the three main categories of costs that organizations incur: DM, DL and OH. Should include specifics that reflect the definitions of costs.

I need a few sentences to discuss each of the following expenses. And to classify each expense if it is DM, DL or OH and why it is this classification.

This list contains costs that various organizations incur; they fall into three categories: direct materials (DM), direct labor (DL), or overhead (OH).

Classify each of these items as direct materials, direct labor, or overhead, and provide the rationale for your classification decision.

Glue used to attach labels to bottles containing a patented medicine.

Compressed air used in operating paint sprayers for Student Painters, a company that paints houses and apartments.

Insurance on a factory building and equipment.

A production department supervisors salary.

Rent on factory machinery.

Iron ore in a steel mill.

Oil, gasoline, and grease for forklift trucks in a manufacturing companys warehouse.

Services of painters in building construction.

Cutting oils used in machining operations.

Cost of paper towels in a factory employees washroom.

Payroll taxes and fringe benefits related to direct labor.

The plant electricians salaries.

Crude oil to an oil refinery.

Copy editors salary in a book publishing company.

A few closing arguments and references