Identify whether each of the following costs of Granite Construction, Inc., would be classified as direct labor, direct materials, manufacturing overhead, or selling, general, and administrative costs.

Direct Labor

Direct Materials

Manufacturing Overhead

Selling, general, and administrative costs

Possible answers

:: Steel beams used in the construction of an office building.

::$.$ Crankcase oil used in construction machinery.

:: Salaries paid to foremen responsible for supervising multiple construction projects.

:$2.$ PVC pipes used in a municipal sewer construction project.

:$$ Advertising costs.

Hourly wages paid to masons and carpenters.

:$.$ Depreciation of bulldozers and other construction equipment.

:: Gasoline used in trucks that haul construction equipment to various job sites.