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

A: Hourly wages paid to backhoe operators.

B: Crankcase oil used in construction machinery.

C: PVC pipes used in a municipal sewer construction project.

D: Deprication of bulldozers and other construction equipment.

E: Advertising Costs

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

G: Salaries paid to foremen responsible for supervising mulitple construction processes.

H: Legal Costs.

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

J: Hourly wages paid to masons and carpenters.

K: Costs for accounting and tax services.

L: THe CEOs salary.

M: RIvets, Screws, Nuts and Bolts.