Indicate whether each of the following costs for an automobile manufacturer would be classified as Direct Material Cost, Direct Labor Cost, or Factory Overhead:

Costos Directos Costos Indirectos Ninguno a) Labor for machine maintenance b) Factory equipment depreciation C) Materials not traceable to specific products d) Office equipment depreciation e) Materials traceable to specific products f) Insurance expired on administrative facilities g) Product assembly labor incurred h) Administrative office salaries 1) Salespersons' salaries li) Utilities on factory building