Imagine you are a cost accountant at X Motor Company, a vehicle manufacturing company. Determine whether each of the following should be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MOH): Manufacturing Costs Classification Cost DM/DL/MOH Tires, windshields, engine, axles, and steering wheel [Select] Property taxes on manufacturing building [Select] Depreciation of the manufacturing building [Select] Depreciation of the manufacturing equipment [Select] Utilities for manufacturing equipment [Select] Wages paid to assembly line workers [Select] Lubricants, screws, and other small miscellaneous [Select] items used for vehicles Salaries paid to manufacturing operations [Select] supervisor