Indicate whether each of the following costs of a pencil manufacturer would be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MO). a. Depreciation of pencil painting machinery b. Lead inserted into pencils c. Factory utilities d. Wages of assembly line worker e. Salary of factory supervisor f. Factory machinery maintenance g. Wood h. Eraser compound Check the box of the type of costing system most likely to be used for the production of each of the following items: (2 points each)